Four New Years

1. There are four new years: The first of Nisan is the new year for kings and for festivals. The first of Elul is the new year for the tithe of beasts. [ . . . ] The first of Tishri is the new year for years, for sabbatical and jubilee years, for planting and for [the tithe of] vegetables. [ . . . ]

2. At four set times the world is judged: On Passover in respect to the produce. On Shavuot in respect to the fruit of the tree. On Rosh Hashanah all the people of the world pass before Him like a division of soldiers, as it says: He who fashions the hearts of them all, who discerns all their doings (Psalm 33:15). And on Sukkot they are judged in respect of rain.