משנה: קָֽרְאוּ אֶת הַמְּגִילָּה בַּאֲדָר הָרִאשׁוֹן וְנִתְעַבְּרָה הַשָּׁנָה קוֹרִין אוֹתָהּ בַּאֲדָר הַשֵּׁנִי. אֵין בֵּין אֲדָר הָרִאשׁוֹן לַאֲדָר שֵׁנִי אֶלָּא מִקְרָא מְגִילָּה וּמַתָּנוֹת לָאֶבְיוֹנִים׃ MISHNAH: If the Scroll was read during the first Adar and then the year was intercalated148While the Scroll was read correctly, since now actually the Adar preceding Nisan is the next month the reading has to be repeated. one has to read it during the second Adar. There is no difference between first and second Adar except reading the Scroll and gifts to the needy149In this form it is not quite correct since the intercalation also makes the first Adar 30 days but the second is 29 days. One has to explain that on the 14th (or 15th) of the second one reads the scroll, gives gifts to the needy and sends food to friends, but the prohibition of fasting and mourning extends to the same days in the first Adar..
הלכה: מַתְנִיתָא בְּשֶׁעִיבְּרוּ וְאַחַר כָּךְ קָֽרְאוּ אוֹתָהּ. אֲבָל אִם קָֽרְאוּ אוֹתָהּ וְאַחַר כָּךְ עִיבְּרוּ לֹא בְדָא. מַתְנִיתָא לֹא אָֽמְרָה כֵן אֶלָּא קָֽרְאוּ אֶת הַמְּגִילָּה בַּאֲדָר הָרִאשׁוֹן וְנִתְעַבְּרָה הַשָּׁנָה קוֹרִין אוֹתָהּ בַּאֲדָר הַשֵּׁינִי. רִבִּי סִימוֹן בְּשֵׁם רִבִּי יְהוֹשֻׁעַ בֶּן לֵוִי. כָּתוּב לְקַייֵם אֵ֣ת אִגֶּ֧רֶת הַפּוּרִ֛ים הזֹּ֭את. מַה תַלְמוּד לוֹמַר הַשֵּׁינִית׃ אֶלָּא מִיכָּן שֶׁאִם קָֽרְאוּ אוֹתָהּ בַּאֲדָר הָרִאשׁוֹן וְנִתְעַבְּרָה הַשָּׁנָה קוֹרִין אוֹתָהּ בַּאֲדָר הַשֵּׁינִי. HALAKHAH: The Mishnah if it was intercalated and afterwards they read it; but if they read it and after that it was intercalated it does not apply152In this rejected opinion, if the reading the first time was legitimate, it does not have to be repeated. The accepted opinion leaves open the question whether also the benedictions recited for the reading have to be repeated. Differently Babli 6b–7a.. The Mishnah does not say so, but “if the Scroll was read during the first Adar and then the year was intercalated one has to read it during the second Adar.” Rebbi Simon in the name of Rebbi Joshua ben Levi: it is written153Esth. 9:29., to validate this Purim letter; why does the verse say, the second? But from here that If the Scroll was read during the first Adar and then the year was intercalated one has to read it during the second Adar.
רִבִּי יִרְמְיָה בְשֵׁם רִבִּי שְׁמוּאֵל בַּר רַב יִצְחָק. מֶה עָשׂוּ מָרְדֳּכַי וְאֶסְתֵּר. כָּֽתְבוּ אִגֶרֶת וְשָֽׁלְחוּ לְרַבּוֹתֵינוּ. שֶׁכֵּן אָֽמְרוּ לָהֶם. מְקַבְּלִין אַתֶּם עֲלֵיכֶם שְׁנֵי יָמִים הַלֵּילּוּ בְּכָלֽ־שָׁנָה. אָֽמְרוּ לָהֶן. לֹא דַיֵינוּ הַצָּרוֹת הַבָּאוֹת עָלֵינוּ אֶלָּא שֶׁאַתֶּם רוֹצִין לְהוֹסִיף עָלֵינוּ עוֹד צָרָתוֹ שֶׁלְהָמָן. חָֽזְרוּ וְכָֽתְבוּ לָהֶן אִיגֶּרֶת שְׂנִייָה. הָדָא הִיא דִכְתִיב לְקַייֵם עֲלֵיהֶם אֵ֣ת אִיגֶּ֧רֶת [הַפּוּרִ֛ים] הַזֹּ֭את הַשֵּׁנִֽית׃ מֶה הָיָה כָתוּב בָּהּ. אָֽמְרוּ לָהֶן. אִם מִדָּבָר זֶה אַתֶּם מִתְייָֽרְאִים הֶרֵי הִיא כְתוּבָה וּמַעֲלָה בָּאַרְכַייִם. הֲלֹא־הֵ֣ם כְּתוּבִ֗ים עַל־סֵ֨פֶר֙ דִּבְרֵ֣י הַיָּמִ֔ים לְמַלְכֵי֭ מָדַ֥י וּפָרָֽס׃ רִבִּי שְׁמוּאֵל בַּר נַחְמָן בְּשֵׁם רִבִּי יוֹנָתָן. שְׁמוֹנִים וַחֲמִשָּׁה זְקֵינִים וּמֵהֶם שְׁלֹשִׁים וְכַמָּה נְבִיאִים הָיוּ מִצְטָעֲרִין עַל הַדָּבָר הַזֶּה. אָֽמְרוּ. כָּתוּב אֵ֣לֶּה הַמִּצְוֹ֗ת אֲשֶׁ֨ר צִוָּ֧ה י֨י אֶת־מֹשֶׁה֭. אִילּוּ הַמִּצְוֹת שֶׁנִּצְטַוִּינוּ מִפִּי מֹשֶׁה. כָּךְ אָמַר. לָנוּ מֹשֶׁה. אֵין נָבִיא אַחֵר עָתִיד לְחַדֵּשׁ לָכֶם דָּבָר מֵעַתָּה. וּמָרְדֳּכַי וְאֶסְתֵּר מְבַקְּשִׁים לְחַדֵּשׁ לָנוּ דָבָר. לֹא זָזוּ מִשָּׁם נוֹשְׂאִים וְנוֹתְנִין [בַּדָּבָר] עַד שֶׁהֵאִיר הַקָּדוֹשׁ בָּרוּךְ הוּא אֶת עֵינֵיהֶם וּמָֽצְאוּ אוֹתָהּ כְּתוּבָה בַתּוֹרָה וּבַנְּבִיאִים וּבַכְּתוּבִים. הָדָא הִיא דִכְתִיב וַיֹּ֙אמֶר י֙י אֶל־מֹשֶׁ֗ה כְּתוֹב זֹ֤את זִכָּרוֹן֙ בַּסֵּ֔פֶר. זֹאת תּוֹרָה. כְּמַה דְתֵימַר וְזֹ֭את הַתּוֹרָ֑ה אֲשֶׁר־שָׂ֣ם מֹשֶׁ֔ה לִפְנֵי֖ בְּנֵ֥י יִשְׂרָאֵֽל׃ זִכָּרוֹן֙ אֵילוּ הַנְּבִיאִים. וַ֠יִּכָּתֵב סֵ֣פֶר זִכָּר֤וֹן לְפָנָיו֙ לְיִרְאֵ֣י י֙י וגו׳׃ בַּסֵּ֔פֶר אֵילּוּ הַכְּתוּבִים. וּמַֽאֲמַ֣ר אֶסְתֵּ֔ר קִייַם אֶת דִּבְרֵ֥י הַפּוּרִים הָאֵ֑לֶּה וְנִכְתָּב֭ בַּסֵּֽפֶר׃ 154Babli 7a. Rebbi Jeremiah in the name of Rebbi Samuel bar Rav Isaac: What did Mordocai and Esther do? They wrote a letter and sent to our rabbis155The established rabbinate in the Holy Land, the only one authorized to decree practices valid everywhere.. So they said to them, do you accept upon yourselves these two days every year? They answered them, are not the troubles which come upon us enough, that you want to add to ours the trouble of Haman? They insisted and wrote them a second letter; that is what is written156Esth. 9:29., to confirm to them this second [Purim]letter. What was written in it? They told them, if this is your fear, already it is written and deposited in Archives157Greek ’αρχεῑον.: are these not written in the annals of the kings of Media and Persia158Esth. 10:2.. Rebbi Samuel bar Naḥman in the name of Rebbi Jonathan: 85 Elders and among them more than 30 prophets159In Babli sources: 120 Elders. were sorry about this matter. They said, it is written160Lev. 27:34. Quoted in the same sense in the Babli Šabbat 104a, Yoma 80b, Temurah 16b.: These are the commandments which the Eternal commanded to Moses. These are the commandments which we were commanded by Moses’s saying. So did Moses say to us: No other prophet will reveal to you anything afterwards. And Mordocai and Esther want to introduce something new161Since from the middle of Chapter 9 to the end of the Scroll the rules of Purim are written to be interpreted as biblical laws. This cannot be compared to Ḥanukkah which is a purely rabbinical time of remembrance. Writing new rules of biblical status is a clear violation of the prohibition neither to add nor to subtract(Deut. 4:2). This is a sufficient reason for Sadducees to reject the scroll and the attendant questionable activities.? They did not move from there but discussed [the matter]162Corrector’s addition in Babylonian style. until the Holy One, praise to Him, illuminated their eyes and they found it written in the Torah, in Prophets, and in Hagiographs. This is what is written163Ex. 17:14., the Eternal said to Moses, write this in a book for remembrance. This is the Torah, as you are saying, this is the Torah which Moses put before the Children of Israel164Deut. 4:44.. Remembrance are the Prophets, a book of remembrance is being written before Him for those who fear the Eternal,165Mal. 3:16. etc. In a book are the Hagiographs, Esther’s word confirmed the matter of these Purim days and it was written in a book166Esth. 9:32..
רַב וְרִבִּי חֲנִינָה וְרִבִּי יוֹנָתָן וּבַר קַפָּרָא וְרִבִּי יְהוּשֻׁעַ בֶּן לֵוִי אָֽמְרוּ. הַמְגִילָּה הַזֹּאת נֶאֶמְרָה לָמֹשֶׁה מִסִּינַי. אֶלָּא שֶׁאֵין מוּקְדָּם וּמְאוּחָר בַּתּוֹרָה. רִבִּי יוֹחָנָן וְרִבִּי שִׁמְעוֹן בֶּן לָקִישׁ. רִבִּי יוֹחָנָן אָמַר. הַנְּבִיאִים וְהַכְּתוּבִּים עֲתִידֵין לִיבָּטֵל. וַחֲמֵשֶׁת סִיפְרֵי תוֹרָה אֵינָן עֲתִידֵין לִיבָּטֵל. מַה טַעֶמָא. ק֥וֹל גָּד֭וֹל וְלֹ֣א יָסָ֑ף. רִבִּי שִׁמְעוֹן בֶּן לָקִישׁ אָמַר. אַף מְגִילַּת אֶסְתֵּר וַהֲלָכוֹת אֵינָן עֲתִידֵין לִיבָּטֵל. נְאֱמַר כָּאן ק֥וֹל גָּד֭וֹל וְלֹ֣א יָסָ֑ף. וְנֶאֱמַר לְהַלָּן וְזִכְרָ֖ם לֹא־יָס֥וּף מִזַּרְעָֽם׃ הֲלָכוֹת. הֲלִיכ֥וֹת עוֹלָם֖ לֽוֹ. Rav, and Rebbi Ḥanina, and Rebbi Jonathan, and Bar Qappara, and Rebbi Joshua ben Levi said, this scroll had be said to Moses on Sinai; only there is no earlier and later in the Torah167Babli Pesaḥim 6a. Since the Torah is a timeless document, the historical succession must be irrelevant. In philosophical terms, they support Mendelssohn and possibly Maimonides, proponents of an abstract Judaism, against Jehudah Hallevi’s Judaism as historical religion. The argument, mutatis mutandis, is found again in the attempts at justification of the medieval pseudepigraph Zohar as Tannaitic document.. Rebbi Joḥanan and Rebbi Simeon ben Laqish. Rebbi Joḥanan said, Prophets and Hagiographs will in the future be nullified, but the five books of the Torah will never be nullified. What is the reason? A strong voice, never ending168Deut. 5:19.. Rebbi Simeon ben Laqish said, also the Esther scroll and practices will never be nullified. It is said here, a strong voice, never ending, and it is said there, their remembrance will not end from their descendants169Esth. 9:28.. Practices? His practices are eternal170Hab. 3:6. R. Joḥanan follows the first generation Amoraim in accepting Judaism as an abstract religion, which therefore is open to total re-interpretation [which even envisages disappearance of biblical holidays (Midrash Mishle 9[2]; Responsa Rashba #93.] R. Simeon ben Laqish accepts Judaism as historical religion whose rules do evolve but cannot be revolutionized..
רִבִּי לֵוִי בְשֵׁם רִבִּי שִׁמְעוֹן בֶּן לָקִישׁ. צָפָה הַקָּדוֹשׁ בָּרוּךְ הוּא שֶׁהָמָן הָרָשָׁע עָתִיד לִשְׁקוֹל כַּסְפּוֹ עַל יִשְׂרָאֵל. אָמַר. מוּטָּב שֶׁיַּקְדִּים כַּסְפָּן שֶׁלְבָּנַיי לְכַסְפּוֹ שֵׁלְאוֹתוֹ הָרָשָׁע. לְפִיכָךְ מַקדִּימִין וְקוֹרִין בְּפָרָשַׁת שְׁקָלִים. Rebbi Levi in the name of Rebbi Simeon ben Laqish. The Holy One, praiuse to Him, saw that the evil Haman in the future would weigh his money against Israel. He said, it is better that my children’s money should precede this evil one’s money. Therefore one precedes and reads the paragraph about Šeqalim171A fundraising sermon concept to accompany the reading of Ex. 30:11–16 on the Sabbath preceding or falling on the New Moon of Adar (2). Originally this was introduced as a proclamation that the Temple tax was due. After the destruction of the Temple this reason disappeared and the Temple tax was turned into charity money and merged with the gifts due to the poor on Purim. Babli 13b..
רִבִּי אַבָּהוּ בְשֵׁם רִבִּי לָֽעְזָר. בְּכָל־שָׁנָה֖ וְשָׁנָֽה׃ הִקִּישׁ שָׁנָה שֶׁהִיא מְעוּבֶּרֶת לְשָׁנָה שֶׁאֵינָהּ מְעוּבֶּרֶת. מַה שָׁנָה שֶׁאֵינָהּ מְעוּבֶּרֶת אֲדָר סָמוּךְ לְנִיסָן אַף שָׁנָה שֶׁהִיא מְעוּבֶּרֶת אֲדָר סָמוּךְ לְנִיסָן. אָמַר רִבִּי חֶלְבּוֹ. כְּדֵי לִסְמוֹךְ גְּאוּלָּה לִגְאוּלָּה. Rebbi Abbahu in the name of Rebbi Eleazar: Every year by year172Esth. 9:21. The implication is that Purim should be celebrated in an intercalary year the way it is celebrated in a regular year.. It bundled an intercalary year with one which is not intercalary. Since in a year which is not intercalary Adar is next to Nisan, also in an intercalary year Adar is next to Nisan. Rebbi Ḥelbo said, in order to make one liberation close to the other liberation173In the Babli 6b both reasons are attributed to Rabban Simeon ben Gamliel. The opposing opinion of R. Eleazar ben R. Yose is not mentioned in the Yerushalmi..
רִבִּי לֵוִי בְשֵׁם רִבִּי חָמָא בַּר חֲנִינָה. אוֹתָהּ הַשָּׁנָה הָֽיְתָה מְעוּבֶּרֶת. מַה טַעַם. מִיּ֧וֹם ׀ לְי֛וֹם וּמֵחוֹדֶשׁ לְחוֹדֶשׁ שְׁנֵים־עָשָׂר֭ הוּא־חוֹדֶשׁ אֲדָֽר׃ אֲדָר הָרִאשׁוֹן תּוֹסֶפֶת. אֲדָר הַשֵּׁינִי תוֹסֶפֶת. מַה בֵינֵיהוֹן. רִבִּי שְׁמוּאֵל בַּר רַב יִצְחָק אָמַר. שְׁנֵי כִבְשֵׂי עֲצֶרֶת בֵּינֵיהוֹן. נוֹלַד בַּחֲמִשָּׁה עָשָׂר בָּאֲדָר בְּשָׁנָה שֶׁאֵינָהּ מְעוּבֶּרֶת וְנִכְנַס לְשָׁנָה שֶׁהִיא מְעוּבֶּרֶת. אִין תֵּימַר. אֲדָר הָרִאשׁוֹן תּוֹסֶפֶת. שָׁנָה אֲרוּכָּה הִיא. אִין תֵּימַר. אֲדָר הַשֵּׁינִי תוֹסֶפֶת. אֵין לוֹ אֶלָּא עַד חֲמִשָּׁה עָשָׂר בָּאֲדָר הָרִאשׁוֹן. אָמַר רִבִּי אַיְיבוֹ בַּר נַגָּרִי. מַתְנִיתָא אָֽמְרָה כֵן. אֲדָר הָרִאשׁוֹן תּוֹסֶפֶת. דְּתַנִּינָן תַּמָּן. הֵן הֵעִידוּ שֶׁמְּעַבְּרִין אֶת הַשָּׁנָה כָל־אֲדָר. שֶׁהָיוּ אוֹמְרִים. עַד הַפּוּרִים. הֵן הֵעִידוּ שֶׁמְּעַבְּרִין אֶת הַשָּׁנָה עַל תְּנַיי. הָדָא אָֽמְרָה. אֲדָר הָרִאשׁוֹן תּוֹסֶפֶת. אִין תֵּימַר. אֲדָר הַשֵּׁינִי תוֹסֶפֶת. לָא קִייֵם עַל שַׁתָּא וּמְעַבֵּר לָהּ. מַר עוּקְבָּא אַשְׁכַּח תְּרֵין אִיגְרִן. בְּחָדָא כְתִיב. וּשְׁפַר בְּאַפַּיי וּבְאַפֵּי חֲבֵרַיי מוֹסְפָה עַל שַׁתָּא תַּלְתִּין יוֹמִין. וּבְחָדָא כְתִיב. וּשְׁפַר בְּאַפַּיי וּבְאַפֵּי חֲבֵרַיי מוֹסְפָה עַל שַׁתָּא יֶרַח יוֹמִין. מָאן דְּאָמַר תַּלְתִּין יוֹמִין. אֲדָר הָרִאשׁוֹן תּוֹסֶפֶת. וּמָאן דְּאָמַר. יֶרַח יוֹמִין. אֲדָר הַשֵּׁינִי תוֹסֶפֶת. אִין מִן הָדָא לֵית שְׁמַע מִינָּהּ כְּלוּם. דְּאָמַר רִבִּי יַעֲקֹב בַּר אָחָא וְרִבִּי יוּדָן גְּזוֹרִי רִבִּי סִימוֹן בְּשֵׁם רִבִּי יְהוֹשֻׁעַ בֶּן לֵוִי. לְעוֹלָם שְׁנֵי חֳדָשִׁים מְעוּבָּרִין. עִיבֵּר אֶת הָרִאשׁוֹן וְלֹא עִיבֵּר אֶת הַשֵּׁינִי מַה שֶׁעָשָׂה עָשׂוּי. לְעוֹלָם אֲדָר סָמוּךְ לְנִיסָן חָסֵר. Rebbi Levi in the name of Rebbi Ḥama bar Ḥanina: That year174The year described in the Esther Scroll. was intercalary. What is the reason? From day to day, and from month to month, to the twelfth month which is the month of Adar175Esth. 3:7, describing Haman’s casting of lots (following the Babylonian calendar in which the intercalary month also was Adar.). Is the first Adar additional? Is the second Adar additional? What is the difference between them? Rebbi Samuel ben Rav Isaac said, the two lambs of Pentecost are between them176They are prescribed to be yearlings. On the face of it, they have nothing to do with the rules of Adar since they are due in Siwan. The meaning of the statement is that if the first Adar is the addition, the second Adar is the last in the year and the year is stretched to 13 months. But if the second Adar is the addition then a month-year by definition has 12 months; the thirteenth month is neither of the preceding nor of the following year. (This argument is not found otherwise in the Talmudim.) In the first case, a lamb is a yearling up to the date of its birth in the following year; in the second case it is a yearling for 12 months from the date of its birth.. If it was born on the fifteenth of Adar in a non-intercalary year and it enters an intercalary year; if you are saying that the first Adar is additional, it is a long year. If you are saying that the second Adar is additional, it176*The lamb as a yearling. has only up to the fifteenth of the first Adar. Rebbi Ayvo bar Naggari said, a Mishnah states that the first Adar is additional, as we have stated there177Mishnah Idiut 7:7.: “They testified that one may intercalate the year during all of Adar; for there were those who said, until Purim. They testified that one may intercalate the year conditionally178The calendar court has the entire month of Adar (necessarily the first) to decree the year as intercalary (and thereby changing the current Adar from 29 to 30 days) In the absence of the Patriarch the court may decree an intercalation subject to later approval by the Patriarch..” This implies that the first Adar is additional. If you would say that the second Adar is the addition179See Note 176., it no longer is the year and he intercalates it? Mar Uqba found two letters180This is the traditional style in which the Patriarch’s court announces intercalation; cf. Sanhedrin: Yerushalmi 1:1 Notes 179ff., Tosephta 2:2–11, Babli 11b. In this case these were letters addressed to the Head of the Diaspora in Babylonia.. In one was written, “it is good in my eyes and the eyes of my colleagues to add thirty days to the year.” And in one it was written, “it is good in my eyes and the eyes of my colleagues to add a month to the year.” He who says “thirty days” implies that the first Adar is additional181Since as noted at the end, the regular Adar preceding Nisan has 29 days.; he who says “a month” implies that the second Adar is additional. If from there, you cannot infer anything, as Rebbi Jacob bar Aḥa and Rebbi Yudan from Gezur, Rebbi Simon in the name of Rebbi Joshua ben Levi said, forever both months may be augmented182The rule that the Adar preceding Nisan has 29 days is a desideratum; its violation does not invalidate any religious act.. If he augmented the first and did not augment the second, what he did is well done. Always the Adar close to Nisan is defective183Without explicit change from a competent authority..
תַּנֵּי. רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל אוֹמֵר. מִצוֹת הַנּוֹהֲגוֹת בָּאֲדַר הַשֵּׁינִי אֵינָן נוֹהֲגוֹת בָּאֲדַר הָרִאשׁוֹן חוּץ מִן הֶסְפֵּד וּמִן הַתַּעֲנִית שֶׁהֵן שָׁוִין בָזֶה וּבָזֶה. רִבִּי בָּא רַב יִרְמְיָה בְשֵׁם רַב רִבִּי סִימוֹן בְּשֵׁם רִבִּי יְהוֹשֻׁעַ בֶּן לֵוִי. הֲלָכָה כְרַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל. רִבִּי חוּנָה רַבָּהּ דְּצִיפּוֹרִין אָמַר. הִנְהִיג רִבִּי חֲנִינָה דְצִיפּוֹרִין כְּהָדָא דְרַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל. לֹא אָמַר אֶלָּא הִנְהִיג. הָא לַהֲלָכָה לֹא. אֲבָל לְעִנְייָן שְׁטָרוֹת כּוֹתְבִין. אֲדָר הָרִאשׁוֹן וַאֲדָר הַשֵּׁינִי. אֶלָּא שֶׁכּוֹתְבִין אֲדָר הַשֵּׁינִי תִינְייָן. רִבִּי יְהוּדָה אוֹמֵר. אֲדָר הַשֵּׁינִי כוֹתֵב תי״ו וְדַיּיוֹ. 184A parallel text for this and the following paragraph is in Šeqalim 1:1, Notes 51 ff. It was stated: Rabban Simeon ben Gamliel says, Obligations which apply to the Second Adar do not apply to the First Adar except for eulogy and for fasting which are equal for both185Tosephta 1:6, Babli 6b.. Rebbi Abba, Rebbi Jeremiah in the name of Rav, Rebbi Simeon in the name of Rebbi Joshua ben Levi: Practice follows Rabban Simeon ben Gamliel. Rebbi Ḥuna, the rabbi of Sepphoris said, Rebbi Ḥanina made it a custom in Sepphoris following Rabban Simeon ben Gamliel. He only said custom, therefore not as practice186It is obligatory only in places which adopted the ruling.. But in matters of documents one writes the First Adar, the Second Adar, only that for the Second Adar one writes תִינָייָן. Rebbi Jehudah says, the Second Adar one writes ת, and it is enough187In the anonymous opinion for both months one writes Adar, but the second one is qualified by “second” (in Aramaic, the language of contracts in both Talmudim.) R. Jehudah agrees that “Adar” alone means the First Adar in an intercalary year, but the Second may be indicated by a single letter ת֗, first letter of the Aramaic word “second”. Babli Nedarim 63a..
תַּמָּן תַּנִּינָן. אֵין בֵּין אֲדָר הָרִאשׁוֹן לַאֲדָר הַשֵּׁינִי אֶלָּא קְרִיאַת הַמְּגִילָּה וּמַתָּנוֹת לָאֶבְיוֹנִים׃ רִבִּי סִימוֹן בְּשֵׁם רִבִּי יְהוֹשֻׁעַ בֶּן לֵוִי. אַף שִׁימּוּעַ שְׁקָלִים וְכִלְאַיִם יֵשׁ בֵּינֵיהֶן. רִבִּי חֶלְבּוֹ וְרַב חוּנָה רַב בְּשֵׁם רִבִּי חִייָה רַבָּה. הַכֹּל יוֹצְאֵין בְּאַרְבָּעָה עָשָׂר שֶׁהוּא זְמַן קְרִיאָתָהּ. אָמַר רִבִּי יוֹסֵה. וְיֵאוּת. כְּלוּם אָֽמְרוּ. מַשְׁמִעִין עַל הַשְּׁקָלִים. לֹא כְּדֵי שֶׁיָּבִיאוּ יִשְׂרָאֵל שִׁקְלֵיהֶן בְּעוֹנָתָן. אְִם אוֹמֵר אַתְּ. בַּאֲדָר הָרִאשׁוֹן. עַד כְּדוֹן אִית בַּשַּׁתָּא שִׁיתִין יוֹמִין. כְּלוּם אָֽמְרוּ יוֹצְאִין אַף עַל הַכִּלְאָיִם לֹא כְּדֵי שֶׁיְּהוּ הַצְּמָחִין נִיכָּרִין. אְִם אוֹמֵר אַתְּ בַּאֲדָר הָרִאשׁוֹן. עַד כְּדוֹן אִינּוּן דַּקִּיקִין. 188The origin of this paragraph is Šeqalim 1:1 (Notes 19 ff.); therefore the Mishnah here is quoted as “there”. There, we have stated: “The only difference between a First Adar and a Second Adar is the reading of the Esther scroll and gifts to the poor”. Rebbi Simon in the name of Rebbi Joshua ben Levi, also proclamations regarding sheqalim and kilaim are between them189Mishnah Sheqalim 1:1 in an intercalary year refers to the first day of Second Adar.. Rebbi Ḥelbo and Rav Ḥuna, Rav in the name of the Great Rabbi Ḥiyya: Everybody may fulfill his obligation on the Fourteenth, which is the time of its reading67Šeqalim 1:1, Note 24; also quoted twice in the sequel. He asserts that even though villagers may read early and inhabitants of walled cities have to read on the Fifteenth, reading on the Fourteenth satisfies the basic requirement. Those who are reading on both days, as mentioned later, because the tradition about the existence of a walled settlement in the days of Joshua bin Nun is not reliable, do not recite a benediction on the second day.. Rebbi Yose said, this190This refers to the statement of R. Simon. is correct. Did they not say,. one proclaims about sheqalim, so that Israel should bring their sheqalim in time? If you would say on the First Adar, there still would be sixty days {left} in the year. Did they not say, also one goes to inspect for kilaim, not that the plants should be recognizable? If you would say in the First Adar, they still would be small.