Iyar

As the year draws to a close in Elul, the farmer completes the separation of all tithes from the year's harvest. Any tithes that were not yet separated must be separated before the new year begins, so that the produce of the past year is properly sanctified. The Sages taught that the time for separating tithes has a limit, and one must not delay. As the new year approaches, the farmer reviews his accounts: has he separated the terumah? The first tithe? The second tithe or the poor man's tithe? Has he given the gifts to the poor? This completion is not merely an accounting but a spiritual act: closing the year with all its mitzvot fulfilled, and entering the new year with a clean slate and a prepared heart.