Mishná
Mishná

Comentario sobre Meguilá 1:4

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

Si leyeron la Meguilá en el primer Adar, e intercalaron el año, lo leyeron en el segundo Adar. No hay diferencia entre el primer Adar y el segundo Adar, pero la lectura de la Meguilá y la Matanoth la'evyonim solo. [Esto es lo que significa: no hay diferencia entre el decimocuarto y el decimoquinto del primer Adar y el decimocuarto y el decimoquinto del segundo Adar, sino la lectura de la Meguilá y Matanoth la'evyonim, (que se obtienen en el segundo y no en el primero). Pero con respecto al elogio y al ayuno, son iguales (es decir, están prohibidos en ambos).]

Bartenura on Mishnah Megillah

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.
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English Explanation of Mishnah Megillah

Introduction When Jews adjust the lunar calendar to keep it in sync with the solar calendar, they add a second month of Adar, the month during which Purim falls. The rabbis hold that Purim should be observed during the second Adar. Today because our calendar is fixed this is quite simple. Ahead of time we know which year will have a second Adar. In mishnaic times this was more difficult because the calendar had not yet been fixed. Our mishnah addresses this problem.
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English Explanation of Mishnah Megillah

If they read the Megillah during the first Adar and the year was intercalated (a month was, it is read again in the second Adar. If they read the Megillah during the first Adar and then the court decided to add a month to the year, they must read it again during the second Adar.
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English Explanation of Mishnah Megillah

There is no difference between the first Adar and the second Adar except the reading of the Megillah and the giving of gifts to the poor. The only difference with regard to Purim between the first month of Adar and the second is that the Megillah is read and gifts are given to the poor during the second month and not during the first month. However, when it comes to the prohibition of fasting and mourning, it is forbidden to fast on the fourteenth and fifteenth of both months. It is unclear from our mishnah whether the other two obligations for Purim, giving portions of food to friends and having a festive meal, are done both times or not. It seems to me that it would make little sense for these customs to be performed during the first Adar at a time when the Megillah is not being read.
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