Tu BiSh’vat is a Jewish holiday in the Hebrew month of Sh’vat that marks the “New Year of the Trees.” Tu BiSh’vat is not mentioned in the Torah. Its source can be found in the writings of our Sages in the Mishnah, in Maseches Rosh HaShanah: “There are four new years: The first of Nisan is the new year for kings and for pilgrim festivals; the first of Elul is the new year for tithing of cattle; the first of Tishrei is the new year for years, for sh’mitah and yovel, for planting and for vegetables; the first of Sh’vat is the new year for trees, according to the ruling of Beis Shamai. Beis Hillel, however, places it on the 15th of that month.” We follow the rulings of Beis Hillel for two main reasons: