How so? If the fourteenth [of Adar] falls on Monday, the villages and large towns read on that day and the walled places on the next day. If it falls on Tuesday or on Wednesday, the villages move the reading up to the day of gathering, the large towns read on that day, and the walled places on the next day. If it falls on Thursday, the villages and large towns read on that day and the walled places on the next day. If it falls on Friday, the villages move the reading up to the day of gathering and the large towns and walled places read on that day. If it falls on Shabbat, the villages and large towns move the reading up to the day of gathering, and the walled places read on the next day. If it falls on Sunday, the villages move the reading up to the day of gathering, the large towns read on that day, and the walled cities on the day following.

What is considered a large town? One which has in it ten idle men. One that has fewer is considered a village. In respect of these they said that they should be moved up but not postponed. But with regard to the bringing the wood for the priests, the [fast of] Tisha B’Av, the hagigah, and assembling the people they postpone [until after Shabbat] and they do not move them up. Although they said that they should be moved up but not postponed, it is permissible to mourn, to fast, and to distribute gifts to the poor [on these earlier days]. Rabbi Judah said: When is this so? In a place where people gather on Mondays and Thursdays, but in places where people do not gather on Mondays and Thursdays, the Megillah is read only on its proper day.

If they read the Megillah during the first Adar and the year was intercalated (a month was added), it is read again in the second Adar. 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.

There is no difference between Shabbat and Yom Tov except the preparation of food. There is no difference between Shabbat and Yom HaKippurim except that the deliberate violation of the one is punished by a human court and the deliberate violation of the other by karet.

There is no difference between one who is prohibited by vow from benefiting from his fellow and one who is prohibited by vow from [benefiting from] his food, except in the matter of setting foot [on his property] and of vessels which are not used for [preparing] food. There is no difference between vowed offerings and freewill-offerings except that he is responsible for vowed offering but not responsible for freewill-offerings.

There is no difference between a zav who sees [genital discharge] twice and one who sees three, except the sacrifice. There is no difference between a metzora who is under observation and one declared to be a definite metzora except the disheveling of hair and tearing the clothes. There is no difference between a metzora who has been declared clean after being under observation and one who has been declared clean after having been a definite metzorah except shaving and [sacrificing] the birds.

There is no difference between scrolls [of the Tanakh] and tefillin and mezuzahs except that scrolls may be written in any language whereas tefillin and mezuzahs may be written only in Assyrian. Rabban Shimon ben Gamaliel says that scrolls [of the Tanakh] were permitted [by the sages] to be written only in Greek.

There is no difference between a priest anointed with the oil of anointment and one who [only] wears the additional garments except for the bull which is offered for the [unwitting transgression of] any of the commandments. There is no difference between a serving [high] priest and one whose time has passed except the bull of Yom HaKippurim and the tenth of the ephah.

There is no difference between a great altar and a small altar except for the pesach offering. This is the general principle: any animal which can be brought as a vow-offering or a freewill offering may be brought on a [small] altar, any animal which is not the object of a vow or a freewill-offering may not be brought on a [small] altar.

There is no difference between Shiloh and Jerusalem except that in Shiloh sacrifices of lesser sanctity and second tithe could be eaten anywhere within sight [of the town], whereas in Jerusalem [they had to be eaten] within the walls. In both places the most holy sacrifices were eaten within the curtains. After the sanctification of Shiloh there is permission [for altars], but after the sanctification of Jerusalem there is no such permission.