Commentary for Megillah 58:4

וכיון דבניסן בעי אקרובי מתרומה חדשה קדמינן וקרינן באחד באדר כי היכי דליתו שקלים למקדש

And since it is in Nisan that we have to bring from the new contributions, we read beforehand on the first of Adar so that shekels should be brought [in time] to the Sanctuary.

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