Commentary for Megillah 12:39

Germannia (Germany) - The name of a kingdom and it is Edom (Rome)

Marzabani - Dukes (of the royal variety).

I toiled - In Torah

To establish his learning (memorizing)- That it shouldn't be forgotten from him.

Heavenly Assistance - There is a reality of effort without finding.

Y'Chilu - To be successful, similar to (the usage) "Therefore, his goodness will not success" [Job, 20]

Your justice will be removed from in front of him - They are removed from him.

Will blow in them - In a regular breath they will fall.

He whose heart knocks - The one who fears from sins that are in his hand say like that.

Do not T'tchhar (compete) - This is not the langue of provoking, rather that you should grab (emulate) his deeds, like the word (T'tchar)'s usage in "Do not grab onto the horses" (Jeremiah, 12:5). Which is to say, that you shouldn't run amongst them.

R. Papa now clarifies the specific points of dispute and outlines each tanna’s opinion:
1) First Tanna: All mitzvoth may be performed in Adar I except for the Megillah. The special Torah reading portions should be read in Adar II but if they were read in Adar I, he has fulfilled his obligation.
2) R. Eliezer son of R. Yose: All mitzvoth may be performed in Adar I.
3) R. Shimon b. Gamaliel held that all mitzvot, even the special portions, must be performed in Adar II.

The Mishnah held that Adar I and Adar II were equivalent except for the Megillah and gifts to the poor. This does not accord with anyone in the baraita (or so it seems). The first opinion holds that only the Megillah needs to be done in Adar II, not the gifts to the poor. The second opinion holds that even the Megillah may be read in Adar I and need not be read again in Adar II.
Finally, R. Shimon b. Gamaliel holds that the special Torah portions must also be read in Adar II, whereas the Mishnah seemed to hold that they could be read in Adar I.

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.