Bnei Yissaschar: There is a machloket when the world was created in Nisan (beginning with 25th of Adar) or in Tishrei (beginning with 25th of Elul). Tu B’Shevat is 40 days before the 25th of Adar and Tu B’Av is 40 days before the 25th of Elul. Really the world was created in thought in Nisan and in action in Tishrei.
What is the connection between these two days, creation, and judgment?