Halakhah for Megillah 3:18
אמר רבה בר בר חנה א"ר יוחנן זו דברי ר"ע סתימתאה דדריש זמן זמנם זמניהם אבל חכ"א אין קורין אותה אלא בזמנה
Rabbah b. Bar Hanah said in the name of R. Yohanan: This [rule stated in the Mishnah] is the ruling of R. Akiva the anonymous sage who draws the distinction between “time”, “their time” and “their times”, but according to the Sages the Megillah is to be read only on the proper day.
Shulchan Arukh, Orach Chayim
3. Villages and big cities, and big cities that did not have a wall at the time of Joshua the son of Nun, read on the 14th [of Adar].
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