 The remaining seventh year is described as the "Shmita", the Sabbatical Year.As described, the tithe should be of grain, wine, and olive oil, but if the distance to Jerusalem made the carriage of these crops unreasonable, the monetary value of the tithe could be brought to Jerusalem instead, and used to purchase anything edible that the owner desired to eat there - an ox, a sheep, some wine, or beer, or "whatever your soul desires" - for a feast with the person's household in the presence of God.The Mishnah, in Tractate Rosh Hashanah, describes four new years for various purposes.