Commentary for Megillah 3:20
רבי יהודה אליבא דמאן אילימא אליבא דר"ע אפילו בזמן הזה איתא להאי תקנתא
Which opinion is R’ Yehuda following? Shall I say he follows the opinion of R’ Akiva? This cannot be, because [according to him] the regulation is in force in these days also.
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