[If] one invited guests, they may not take portions with them, unless he had given them possession of their portions before Yom Tov. We may neither water nor slaughter range animals, but we may water and slaughter domesticated animals. These are [considered] domesticated — those that pass the night in the town; range animals — those that pass the night on the pasture.

There are four new year days: On the first of Nissan is the new year for [reckoning the reigns of Jewish] kings and for [establishing the order of] the holidays.  On the first of Elul is the new year for the tithe of animals. R’ Elazar and R’ Shimon say: [It is] on the first of Tishrei.  The first of Tishrei is the new year for [reckoning] the years, for the Sabbatical years, for the Jubilee years, for the planting [of trees], and for the vegetables.  On the first of Shevat is the new year for the tree; according to the words of Beis Shammai. Beis Hillel say: On the fifteenth thereof.