It’s a question that’s sparked debate and contemplation for millennia. According to a fascinating passage in Yalkut Shimoni on Torah 191, even the angels were curious!

The text tells us that Rabi Pinchas and Rabi Chilkiyah, quoting Rabi Simon, relate that the ministering angels gathered before Hashem (God), asking: "Master of the world, when is the beginning of the year?" And God’s response? A bit surprising, perhaps. He essentially says, "Why ask Me? You and I should be asking the earthly court!"

What does that even mean? Well, it ties into the idea of partnership between the divine and the human. It hinges on the verse "like Hashem our God whenever we call upon Him" (Deuteronomy 4:7). The Yalkut Shimoni interprets this as referring to the festivals. As it says, "These are the festivals of Hashem, a holy calling" (Leviticus 23:2). Rav Krispa, citing Rav Yochanan, takes it a step further: "In the past, these were the festivals of Hashem; from now on, it is as you call them. If you call them, they are My festivals, and if not, they are not My festivals.” So, the power to sanctify time, in a sense, rests with us!

And what about the calendar itself? "This month is for you," God says – meaning, the Israelites count according to this lunar calendar, distinct from the solar calendars used by other nations. Rebbi, quoting Rabi Yehuda bar Ilai, offers a compelling metaphor: the greater count by the greater, the lesser by the lesser. Eisav (Esau), often seen as representing the material world, follows the sun. Yaakov (Jacob), representing the spiritual, follows the moon.

Rav Nachman adds a fascinating layer, seeing this as a reflection of their respective roles in history. Eisav, the "greater," rules during the day (Olam HaZeh, This World), but not at night (Olam HaBa, the World to Come). Yaakov, the "smaller," rules both day and night, both in This World and the World to Come. He continues, "All the time that the light of the greater one shines, the light of the smaller one is not noticed; when the light of the greater one sets, the light of the smaller one is noticed." As long as Eisav's influence is dominant, Yaakov's is obscured. But when Eisav's light fades, Yaakov's will shine forth, echoing the prophecy "Arise and give light..." (Isaiah 60:1).

Now, about actually seeing the new moon... Rav Shmuel bar Abba explains that if the new month begins six hours or less into the day, it's visible. If it begins more than six hours in, the naked eye can't perceive it. The month that Hashem revealed to Moshe (Moses) in Nisan (the month of Passover) in the year 2448 was more than six hours in, so no one could see it. God had to point it out to Moses, saying, "This month...."

And here’s a beautiful detail: Rav Acha, quoting Rav Shmuel bar Nachmani, says that in the year of the Exodus, the months of the solar year and the lunar "period" were equal. A moment of perfect alignment, perhaps hinting at the harmony to come.

Finally, Rav Chiyya, in the name of Rav Yochanan, gives us a dramatic image. God wrapped Himself in a talis (prayer shawl) with tzitzis (fringes), stood Moses and Aaron beside Him, and summoned Michael and Gavriel (two archangels). He treated them as witnesses to the new moon, asking them detailed questions: "Before the sun or after the sun? To its north or to its south? How much was it tilted, and how wide was it?" The lesson? "According to this order your children will be sanctifying the month Below; through an elder and through witnesses and through a talis with tzitzis..." This act established the protocols and procedures for future generations to declare the new month.

So, what does it all mean? This passage from the Yalkut Shimoni isn't just about calendrical calculations. It's about the intricate relationship between God, humanity, and time. It's about our role in sanctifying the mundane, in partnering with the divine to bring holiness into the world. And it's a reminder that even the most fundamental questions, like "When does the year begin?", can hold profound spiritual significance. Perhaps the new year begins not just when the calendar says so, but when we choose to recognize it, to call it into being.