Ezekiel 40:1 - Ellicott's Commentary On The Whole Bible

In the five and twentieth year. — It is the habit of Ezekiel in giving the year to make no mention of the era from which it was reckoned; but in a few important passages (Ezekiel 1:2; Ezekiel 12:21, and here) it is described as “of our captivity.” This vision was seen “in the beginning of the year.” The Jews always reckoned the month Abib, or Nisan, in which the Passover was celebrated, as the beginning of the year, according to the command given in Exodus 12:1, and the “tenth day” of that month was the day in which the preparations for the Passover began, and hence a most appropriate season for this vision of the Church of the future. Others consider that this was a Jubile year (for which there is no evidence); and since the Jubile began at the great fast of the Atonement, on the tenth day of the seventh month, it is thought that this is the day here intended. At a much later time the Jews sometimes reckoned the years from the Jubile, but there is nothing to show that this custom began so early. In either case the text distinctly says that it was fourteen years after the destruction of Jerusalem; a substantial period had, therefore, elapsed in which this great judgment would have produced its effect upon the minds of the exiles; there was thus now occasion for bringing before them the brighter hopes of the future.