We find in the Torah two distinct calendar systems. On the one hand, the Torah explicitly establishes that the year begins with the month of Nissan: "This month shall be for you the first of the months; it is for you the first of the months of the year" (Shemot 12:1).
The occasion of Yom Kippur, though, marks the "new year" of the yovel (Vayikra 25:9-10). And yet, the Torah also speaks of the festival of Sukkot as occurring "when the year ends" (Exodus 23:16), and requires conducting the hakhel ceremony "at the end of seven years, at the time of the shemitta year, on the festival of Sukkot" (Deuteronomy 31:10).
What exactly is the nature of this calendar, and how does it relate to the calendar that begins with Nissan? How can we view the festival of Sukkot as marking the end of the year, if Yom Kippur signifies the beginning of the year? This point also bears relevance regarding the relationship between the Mishkan and the Beit Ha-Mikdash.
The dedication of the Mishkan took place on the first of Nissan –the onset of the "historical" new year (Shemot 40:17). The dedication of the Temple, by contrast, took place in the month of Tishrei, during the festival of Sukkot (I Melakhim 8:1-2,65). How might this be explained?
The Mishkan and the Mikdash express different perspectives with regard to Am Yisrael's position in the world. The Mishkan represents a temporary condition. The Beit Ha-Mikdash expresses stability.
