Reference for Makkot 46:9

מקרא מגילה דכתיב (אסתר ט, כז) קימו וקבלו היהודים קיימו למעלה מה שקבלו למטה

Reading the Meggilah, as it is written (Esther 9,27) "The Jews upheld and accepted", which means that they upheld above what was accepted below. Greeting with the name of G-d, as it is written (Ruth 2,4) "And behold, Boaz was coming from Beis Lechem and he said to the workers, 'May Hashem be with you'.". And it is also said (Judges 6,12) "May Hashem be with you, man of valor."

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