Parashas Eikev · Passuk 11:12
It is a land that the ETERNAL your God looks after, on which the ETERNAL your God always keeps an eye, from year’s beginning to year’s end.
Torah Temimah points to Rosh Hashanah 8a.
TT lemma: מרשית השנה וגו' (unit 3 of 4).
English: “From the beginning of the year.” On the first of Tishrei is the New Year for years. For what legal purpose? Rav Nachman bar Yitzchak said: For judgment, as it is written, “from the beginning of the year to the year’s end”; from the beginning of the year it is judged what its end will be.
Custom (Rosh Hashanah as day of judgment for the year)
The year’s fate is judged at its beginning in Tishrei; the verse supplies the span of that judgment.