 The new year for tithes for general crops is the first of Tishrei (the holiday of Rosh Hashanah), for animal tithes the first of Elul, and for the produce of trees the fifteenth of Shevat (the holiday of Tu Bishvat).The Talmud and later commentaries reflect a substantial amount of debate about the start and end of the tithing year for various types of crops in various situations.The second tithe is a distinct tithing obligation of 10% of the produce after "terumah" and the first tithe were separated.