Albert Barnes Commentary Ezekiel 40:1

"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 Jehovah was upon me, and he brought me thither." — Ezekiel 40:1 (ASV)

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).