Cities surrounded by a wall from the time of Joshua bin Nun read [the megillah] on the fifteenth [of Adar]. Rabbi Yehuda ben Karchah says "[walled] since the time of Achashverosh". Rabbi Yose said in the name of Rabbi Yehudah, "Was Shushan the palace walled since the time of Joshua bin Nun?״ 'Each family, each state, each city' (Esther 9:28): Towns that are near the city and seem part of it are treated like it [with respect to reading the megillah on the 15th of Adar].

Those who go out in a caravan and those who travel on a ship read [the megillah] on the fourteenth [of Adar]. If [the fourteenth] falls on Friday, walled cities move the reading earlier to the day of gathering [Thursday] and large unwalled cities read on that day [Friday]. Rabbi Yose said "I say that inhabitants of walled cities should not read before the inhabitants of large unwalled cities, but should read on the same day as them, on that day [Friday]." If [the fourteenth] falls on Shabbat, small towns move the reading earlier to the day of gathering [Thursday] and large unwalled cities read on Friday and walled cities on Sunday. Rabbi [Yehuda Hanasi] said "I say that since the large unwalled cities have been moved from the appropriate day, they should be moved all the way up to the day of gathering [Thursday]."

Rabbi Yehudah said, "When [does the reading get moved up to the day of gathering]? In a place that people gather on Monday and Thursday. But in a place where people do not gather on Monday and Thursday, since people look at it [to determine when Pesach should start], they should look at it [read it] in its appropriate time."

The reading of the megillah and the donation of shekels can be moved earlier but not moved later. Uncertain [date of] circumcision, the time of the donation of wood for the alter, the 9th of Av, the hagigah offering, and hakhel can be moved later but not earlier. Even though they said that megillah reading is moved earlier and not later, the megillah is read and [gifts for the needy] are collected and distributed on that day [the fourteenth] because the poor are look forward to the scheduled day of megillah reading, as it says (Esther 9:28) "These days will be remembered and practiced..." to fulfill the happiness in the appropriate time.

The collection of Purim is designated for Purim and the collection of a city is designated for that city. One is not frugal with the collection of Purim, rather we buy with it calves and slaughter and eat them. The extra money should (not) be added to the general charity fund. Rabbi Akiva said "The collection of Purim should not be used to buy a shoe lace for a poor person."

Rabbi Meir said "One who borrows money from one's fellow to buy fruit should not use it to buy vessels; [...] to buy vessels should not use that it to buy fruit since she steals the mind of [misleads] the lender." Rabbi Shimon ben Elazar said in the name of Rabbi Meir "One who borrows money from one's fellow to buy a shirt should not use it to buy a cloak; [...] to buy a cloak should not use it to buy a shirt since she misleads the lender.

If they read the megillah in Adar I and the year was intercalated, they must read it in Adar II because all the mitzvot that are performed in Adar II are performed in Adar I. R' Akiva said in the name of R' Yose in the name of R' Zecharya ben Hakatzav "They need not read it in Adar II because all the mitzvot that are performed in Adar II are not performed in Adar I except for [the restrictions on] eulogy and fasting that are performed in both." Contracts in each month: In [Adar] I, we write "Adar" and in Adar II, it is written "Tinyan [Two]".

There is no difference between a holiday and Shabbat except for [work pertaining to preparation of] food. R' Yehuda said "also [work pertaining to] allowing for [preparation of] food. R' Nechunya ben Hakana said "Yom Kippur is like Shabbat with respect to payment for civil damages." There is no difference between the second set of three fasts and the last set of seven fasts except for blowing [the shofar] and closing the markets. There is no difference between one who swears off benefit from his fellow and one who swears off food from his fellow except for walking through the others' property and implements that are not used for food.

There is no difference between a generic nazir [i.e., one who did not specify a time frame and defaults to thirty day period] and a thirty day nazir [i.e., one who explicitly specified a thirty day period] except that a generic nazir shaves on the thirty first day, and if he shaved on the thirtieth, his vow was not fulfilled, whereas the thirty day nazir shaves on the thirty first day and if he shaved on the thirtieth, his vow is fulfilled. For both of them, the ideal is to shave on the thirty first day. There is no difference between the blood of a corpse and a mixture of blood from a live person and from a dead person except that the blood of a corpse causes a nazir to shave [i.e., breaks the nazirite vow] and one is liable for contaminating the temple and holy things, whereas the blood mixture does not cause a nazir to shave and one is not liable for contaminating the temple and holy things.

There is no difference between an olive-sized piece of a corpse and an entire corpse except that the [tumah associated with the] piece of a corpse [exits through] an opening the size of a handbreadth, whereas the [tumah associated with the] entire corpse [exits through] an opening the size of four handbreadths. There is no difference between a olive-sized piece of a corpse and a piece of a bone larger than a barley seed except for the propensity to contaminate other things in a closed space [which a bone does not have]. There is no difference between a limb taken from a corpse and a limb taken from a living person except that flesh from a limb taken from a corpse is tamei and flesh from a limb taken from a live person is tahor.

There is no difference between a one who sees two unnatural discharges and one who sees three except for the obligation to bring a sacrifice. There is no difference between a male and a female who have unnatural discharges except that the male must immerse in living waters, whereas a female doesn't need to immerse in living waters. There is no difference between a female with an unnatural discharge and a menstruating female except for the bringing of an offering [which the menstruant does not have to do]. There is no difference between the sacrifice of the woman who has an unnatural discharge and one who has given birth except for the type of offering (?). There is no difference between a menstruating woman and one who is waiting one day after one day of abnormal discharge except for the counting of seven days.

There is no difference between a house quarantined [for suspicion of tzaraat] and a house that has been declared [to contain tzaraat] except that the quarantined house makes things inside it tamei and the declared house makes things inside it and things behind it tamei. And both cause tuma through entrance. Stones that have tzaraat cause tuma behind them. There is no difference between vows and dedications except that one who vows to consecrate something for the use of the Temple must replace it if it is lost, whereas one who dedicates something and uses it only has to pay for the benefit of the usage.

There is no difference between a private altar and a public altar except that only vows and dedications may be brought on a private altar, whereas any offering that is not a result of a vow or a dedication may be brought on a public altar. There is no difference between the sanctuary in Shilo and the Temple in Jerusalem except that in Shilo, the building was made of stone on the bottom and curtains above.

There is no difference between a currently serving high priest consecrated through anointing and a former high priest except for [the current can perform] the bull of Yom Kippur and the tenth of an eipha [daily offering]. ...