Related על ראש השנה 1:2

At the beginning of the year, all who have come into the world are passing before him [god] as a military unit; because it says: "He created their heart together" etc. And it says [further]: "Blow the horn on the new moon, at the full moon of our festival". And it says [further]: "For this is the statute of Israel, the law of the God of Jacob". Has the court sanctified the month, the process begins before him, and if the court has not done so, the process does not begin.