"Tu" (the Hebrew abbreviation of 15th) in the month of Shvat was set (Hillel's opinion generally overrules Shammai's) as the beginning of the tithable year for tree fruit: Calculating the tithe on fruit starts again for fruit that sets after that date.
Here is the quintessential Jewish question: How do we emulate God? We are told that we were created by God. We are told that we have a divine spark within us.
An omer is a measure of grain, in this case, barley. In the days of Temple worship, we were to bring the first sheaf of barley to the Temple, followed by other items, as a sacrifice (Leviticus 9–14).