Commentary for Megillah 3:14
ור' שמואל בר נחמני אמר אמר קרא (אסתר ט, כב) כימים אשר נחו בהם היהודים ימים כימים לרבות י"א וי"ב
But R' Shmuel bar Nachmani says: It [the Tanach] says (Esther 9:22) ‘As the days wherein the Jews had rest from their enemies.’ [The expression] ‘the days’ [would have sufficed] and we have ‘as the days’, to include the eleventh and the twelfth.
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