Tu B'Sh'vat is also called the new year for trees and is one of the four new years mentioned in Mishnah Rosh Hashanah 1:1. It is considered the time when trees begin a new fruit-bearing cycle after winter. For purposes of tithing, fruit harvested after Tu B'Sh'vat was considered as belonging to a new crop year. There is no established liturgy for Tu B'Sh'vat and there are not Mitzvot associated with it. There are many different customs and possible ways to observe Tu B'Sh'vat; customary observances include eating fruits grown in Israel, particularly the fruits mentioned in the Torah (e.g. grapes, figs, pomegranates), holding a Tu B'Sh'vat Seder, and planting trees in Israel.