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Mishnayos Megillah Perek 1 Mishnah 4

מגילה פרק א׳ משנה ד׳

4

If the people read the Megilla during the first Adar and subsequently the year was then intercalated by the court and now the following month will be the second Adar, one reads the Megilla again during the second Adar. The Sages formulated a principle: The difference between the first Adar and the second Adar with regard to the mitzvot that are performed during those months is only that the reading of the Megilla and distributing gifts to the poor are performed in the second Adar and not in the first Adar.

קָרְאוּ אֶת הַמְּגִלָּה בַּאֲדָר הָרִאשׁוֹן וְנִתְעַבְּרָה הַשָּׁנָה, קוֹרִין אוֹתָהּ בַּאֲדָר הַשֵּׁנִי, אֵין בֵּין אֲדָר הָרִאשׁוֹן לַאֲדָר הַשֵּׁנִי אֶלָּא קְרִיאַת הַמְּגִלָּה וּמַתָּנוֹת לָאֶבְיוֹנִים:

ד׳
Bartenura

אין בין אדר ראשון לאדר שני וכו' – his is how it should be read: There is no difference between the fourteenth and fifteenth of first Adar and the fourteenth and fifteenth of second Adar other than the reading of the Megillah and gifts to the poor [both in the Second Adar], but regarding the matter of eulogies and fasting, both [the first Adar and the second Adar] are equivalent.

אין בין אדר ראשון לאדר שני וכו׳ הכי קאמר אין בין ארבעה עשר וחמשה עשר של אדר ראשון לארבעה עשר וחמשה עשר של אדר שני, אלא מקרא מגילה ומתנות לאביונים, הא לענין הספד ותענית זה וזה שוין: