Sifrei Bamidbar 148

(Bamidbar 28:26) "And on the day of the first-fruits (Shavuoth), when you offer a new meal-offering to the L-rd": What is the intent of this? From (Vayikra 23:16) "Until the morrow of the seventh week shall you count fifty days," I might think (either) that he counts forty-nine days and offers the meal-offering on the fiftieth, or that he counts fifty days and offers the meal-offering on the fifty-first. It is, therefore, written "And on the day of the first-fruits, when you offer a new meal-offering to the L-rd in (the completion of) your weeks," whence we find that it is not the second rending that is to be accepted, but the first — Count (up to) fifty, and offer the meal-offering on the fiftieth. — But I still can say: Offer the meal-offering on the fiftieth and observe the festival on the fifty-first! It is, therefore, (to negate this), written "in your weeks" (and not after them), "a calling of holiness." "a new meal-offering to the L-rd": that it be the newest of the meal-offerings, that no other meal-offering precede it. From here it was ruled: The meal-offering of the first-fruits and the meal-offering of (i.e., accompanying) a beast is not brought (from the new crop) before the omer; and if it is brought, it is not fit. Before the two loaves (of Shavuoth), he should not bring it; but if he brought it, it is kasher. R. Tarfon said: Since the omer permits (for eating by men), and the two loaves permit (for sacrifice to the L-rd), then if I have learned about meal-offerings that precede the omer that they are unfit, the meal-offerings that precede the two loaves are also unfit. R. Yehudah b. Nachman said to him: No, this may be true of meal-offerings that precede the omer, which are kasher neither for (sacrifice to) the L-rd nor for (eating by) men. Would you say the same — that they are unfit — for (meal-offerings that precede) the two loaves? Even though they are not kasher for the L-rd, they are kasher for men! R. Akiva looked at him (R. Yehudah b. Nachman) and saw his face shining, whereupon he said to him: "Yehudah b. Nachman, your face is shining, for you have 'bested' the elder" (R. Tarfon). I doubt that you will live much longer." R. Elazar b. R. Yehudah said: This happened on Pesach, and when I came for the atzereth (Shavuoth) and asked: "Where is Yehudah b. Nachman?", I was told "He has passed away."