Mentions of a special observance of the 1st of Tishri are found also in
Eze 45:20 (reading, as is necessary, "first day of seventh month" here for "seventh day") and
Ne 8:1-12. In the former passage, the day is kept by offering a bullock as a sin offering and sprinkling its blood in a way that recalls the ritual of the Day of Atonement. In Nehemiah an assembly of the people was held to hear Ezra read the Law. The day was kept as a festival on which mourning was forbidden (
Ne 8:9). Apart from these references there is no mention of the feast elsewhere in the Old Testament, and, indeed, there is some reason to think that at one time the 10th, and not the 1st, of Tishri was regarded as the beginning of the year. For
Eze 40:1 specifically calls this day ro'sh hashanah, and
Le 25:9 specifies it as the opening of the Jubilee year (contrast the Mishna passage, above). Consequently scholars generally are inclined to assign
Le 23:23-25 and
Nu 29:1-6 to the latest part of the Pentateuch (Ps). This need not mean that the observance of the 1st (or 10th) of Tishri was late, but only that the final adoption of the day into Israel's official calendar, with a fixed ritual for all Israelites, was delayed. If the original New Year's Day fell on the 10th of Tishri, its displacement ten days earlier was certainly due to the adoption of the 10th for the Day of Atonement. An explanation of the date of the latter feast would be gained by this supposition.