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Tu Bishvat is minor holiday. He is one of the four new years ("heads years" - Rosh Ashana). The Mishnah in the section Mo'ed (times) talks about four new years ("heads years"), one of this new years is Tu Bishvat – the New Year for the trees.
To Bishvat also named the holiday of the trees. This day determine the age of the trees. This fact affect when we can eat the fruit.
Orla Prohibition
The Torah ordering a prohibition, we mustn't eat the fruit until the tree would be three years old. Tu Bishvat influences age of the tree. In the fourth tree's years, we can eat the fruits but only in Jerusalem.
This prohibition is in the land of Israel and in aboard. We must burn their fruits.
Donations and tithes (Tromot and Ma'sarot)
Donations and tithes are piece of the fruit that we are secreted. These pieces are given to the priest (Cohen) and to the Levite (Levy) and often to eat in Jerusalem and seldom to the poor people.
We gave to the priest donations in aim (one target) to remember that Hashem gave your fruits by giving a piece from your fruit to the Hashem's servers. (We can give these pieces for any priest (Cohen) that we want)
We gave to the Levite (Levy) tithes, the Levite doesn't work in regular works, and he works in Beit HaMikdash so we give him Wages for their work and food to livelihood.
The Levite also gives piece to the priest. The priest is the big Hashem's server he does actions that the Levite mustn't do. The Levite is only assistance of the priest. This act gives the Levite honor because they do this order.
We are secrete also (in first, second, fourth, fifth year in seven years) a second tithes called "Ma'ser Sheni" we must to bring these fruits to Jerusalem, or to cash these pieces for money and to bring these money to Jerusalem. In order to go to Jerusalem to Beith HaMikdash to see how the priest work and the Levite sing and the judges discuss, this would be cause toHashem's fear.
In the third, sixth years we secrete "Ma'ser Ani" (poor tithes) instead of second tithes.
The Tromot and Ma'sarot is influence by the age of the trees. We mustn't secrete donations and tithes from new fruits on the old fruits.
Tu Bishvat effects the age of the trees, so we read it the "birthday of the trees".
The Customs of Tu Bishvat
In Tu Bishvat we celebrate the New Year and the birth day of the trees, so we eat fruits (dried fruits like: figs, dates, prunes…). We don't say plea (supplicatory prayer – Ta'hanon)
Seven Species
In Tu Bishvat we eat the seven species. This fruits is special fruits that the land of Israel products. These fruits are: two grains (wheat and barley) and five fruits (grape, fig, pomegranates, olive and date)
To plant tree
In Tu Bishvat we plant trees, flowers… this act show that we like trees and we don't hit trees.
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