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.

If one day intervened between them, the watch whose time was fixed took ten loaves, and the one that stayed behind took two. But during the rest of the year, the incoming [watch] took six [loaves] and the outgoing [watch] took six. R’ Yehudah says: The incoming [watch] took seven and the outgoing [watch] took five.  The incoming [watch] divided [the bread] in the north and the outgoing [watch] in the south.  [The watch of] Bilgah always divided [the bread] in the south, its ring was permanently affixed, and its window was sealed.