PROVERBS 22:6 CHILDREN

Tu B'shevat is not a biblically required day, but it is a good day to observe. According to Biblical law, there is a seven year agricultural cycle, concluding with the Sabbatical year. When the Holy Temple stood in Jerusalem, on years one, two, four and five of this cycle, farmers were required to separate a tenth of their produce and eat it in Jerusalem.
We attach special significance to this holiday because "Man is [compared to] the tree of the field" (Deuteronomy 20:19). Through cultivating strong roots – faith and commitment to God – we produce many fruits—Torah and Mitzvot.

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Deut 20:19
19"When you besiege a city a long time, to make war against it in order to capture it, you shall not destroy its trees by swinging an axe against them; for you may eat from them, and you shall not cut them down. For is the tree of the field a man, that it should be besieged by you