3. TREATISE ON NEW YEAR'S DAY (Rosh Hashshanah). No. 8 in order.
G. The generation before the flood was punished with boiling water. (12).
4. TREATISE ON THE ROLL (13) (Megillah). No. 10in order.
M. The Megillah (i.e., Esther) is sometimes read on the 11th, 12th, 13th, 14th, or 15th of the month Adar, not earlier nor later (for details see the Mishnah and Gemara).
G. Rabbi Jehuda says on the authority of Samuel, that the book of Esther does not defile the hands (14), i.e., that this book was not given by the inspiration of God. Samuel, however, explained that Esther was dictated by the Spirit of God, but only to be orally repeated, and not to be written.
G. When a scroll of the Law has become through age unfit for use it is to be buried in an earthen vessel, as is said in Jeremiah xxii, 14, "And put them in an earthen vessel, that they may continue many days." A scroll of the Law ought never to be sold unless the object be to enable the seller to study the Law better, or to take himself a wife. Rabbi Simon ben Gemaliel said "whoever sells a scroll of the Law, or a daughter, though he does it because he has nothing to eat, will have no good from the purchase money."
5. TREATISE DEALING WITH THE LAWS ABOUT FESTIVAL OFFERINGS. (Khagiga). No. 12 in order.
Those under an obligation to offer the burnt offerings during the three great annual Feasts.
M. Everyone is under an obligation to offer the burnt offering except the following: A deaf man, a fool, a child, one of doubtful sex, one of double sex, a woman, a slave, a lame man, a blind man, a sick man.
What is meant by a child? One not able to ride upon his father's shoulders in order to go up from Jerusalem to the Temple. So say the School of Shammai, but the Hillel School define child, "One unable to take hold of his father's hand to go from Jerusalem to the Temple."