Reference for Makkot 46:8
גופא א"ר יהושע בן לוי שלשה דברים עשו ב"ד של מטה והסכימו ב"ד של מעלה על ידם [אלו הן] מקרא מגילה ושאילת שלום [בשם] והבאת מעשר
The text said, Rebbi Yehoshua ben Levi says, Three things that Beis Din shel mattah [court] did that Beis din shel malleh [the heavenly court] agreed to. These are they, Reading Miggilah [on purim], greeting with the name of G-d, and bringing maiser.
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