The Head of the Year, not the Beginning of the Year.

ראש השנה ולא תחלת השנה.

This distinction emphasizes that Rosh Hashanah, while being the starting point of the Jewish year, is more than just a chronological beginning. The term "ראש" (head) implies a leadership role, much like the head of the body guides and directs all other limbs. Similarly, Rosh Hashanah serves as the "head" or central point that influences and determines the course of the entire year.

The phrase conveys that Rosh Hashanah isn't merely the first day of the calendar year, but it holds deeper significance in setting the spiritual tone, judgment, and direction for the rest of the year. The entire year draws its sustenance and influence from the judgment and actions performed on this day, which is why it is referred to as "ראש" rather than just "תחלה" (beginning).