Mesorat%20hashas for Megillah 13:14
אמר שמואל אי הואי התם הוה אמינא מלתא דעדיפא מכולהו שנאמר קימו וקבלו קימו למעלה מה שקיבלו למטה
Shmuel said: If I had been there, I would have made a statement preferable to all of them, as is said (Esther 9:27): "They established and they accepted." They established above that which they accepted below.
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