Tosefta for Megillah 6:11
גופא א"ר יהושע בן לוי כרך וכל הסמוך לו וכל הנראה עמו נדון ככרך תנא סמוך אע"פ שאינו נראה נראה אע"פ שאינו סמוך
Our text says: Rabbi Yehoshua ben Levi said: A wall city and all that is near it and all that is seen with it is included with the walled city. It was taught: A nearby [town] even though it is not seen, and a visible [town] even though it is not near.
Tosefta Megillah
Cities surrounded by a wall from the time of Joshua bin Nun read [the megillah] on the fifteenth [of Adar]. Rabbi Yehuda ben Karchah says "[walled] since the time of Achashverosh". Rabbi Yose said in the name of Rabbi Yehudah, "Was Shushan the palace walled since the time of Joshua bin Nun?״ 'Each family, each state, each city' (Esther 9:28): Towns that are near the city and seem part of it are treated like it [with respect to reading the megillah on the 15th of Adar].
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