And Rabbi Eliezer beRebbi Yose holds, even the reading of the scroll (at the outset on the first: And it appears) that he made a precise inference from that which it taught an extra [teaching in the] mishnah: that all commandments that are practiced in the second are practiced in the first, (which implies) at the outset (lekhatchila). And there are some that are accustomed to making days of feasting and joy on the fourteenth and fifteenth of the first Adar (Adar Alef), and the quick [reading] of our mishnah also implies this, as it says [that there is no difference between the two months] except for the scroll and gifts to the poor. [From this] it is implied that concerning the matter of feasting and joy, this and that (both months) are the same. And [this] is not lucid; as behold, we say in the gemara, "Concerning the matter of eulogies and fasts, this and that (both months) are the same." [From this] it is implied that feasting and joy are not [treated the same in both months]. As per force, one is not dependent upon the other; as if one were dependent upon the other, let [the gemara] make us understand that feasting and joy are practiced on [the fourteenth and fifteenth of the first Adar], and automatically, it would be forbidden for eulogies. As behold, the days that are mentioned in Megillat Taanit that are forbidden for eulogies [also] do not have feasting and joy (so we see that feasting implies not having eulogies, even if having no eulogies does not imply feasting). And so is the law (halakha), that there is no need to be stringent to make feasting and joy in the first Adar.