In the first and twentieth year - This was the fiftieth year from the 18th of Josiah, the year of his memorable Passover 2 Kings 23:22. See the Ezekiel 1:1 note. If that was a jubilee year, which is highly probable, this vision also falls in a jubilee year, which seems appropriate. The jubilee year began with the month of Tisri, a sufficient reason for speaking of the time as “the beginning of the year.” The tenth day of this month was the day of atonement Leviticus 16:29-30.
Related Commentaries of Ezekiel 40:1
Ezekiel 40:1
1 In the five and twentieth year of our captivity, in the beginning of the year, in the tenth day of the month, in the fourteenth year after that the city was smitten, in the selfsame day the hand of the LORD was upon me, and brought me thither.