Tosefta for Megillah 8:17
ואימא בכל שנה ושנה מה כל שנה ושנה זמנו של זה לא זמנו של זה אף כאן זמנו של זה לא זמנו של זה שאני הכא דלא אפשר
But why not say: “Every year”: just as every year the time of one is not the same as the time of the other, so here the time of one should not be the same as the time of the other? Here the case is different, because it cannot be avoided.
Tosefta Megillah
Those who go out in a caravan and those who travel on a ship read [the megillah] on the fourteenth [of Adar]. If [the fourteenth] falls on Friday, walled cities move the reading earlier to the day of gathering [Thursday] and large unwalled cities read on that day [Friday]. Rabbi Yose said "I say that inhabitants of walled cities should not read before the inhabitants of large unwalled cities, but should read on the same day as them, on that day [Friday]." If [the fourteenth] falls on Shabbat, small towns move the reading earlier to the day of gathering [Thursday] and large unwalled cities read on Friday and walled cities on Sunday. Rabbi [Yehuda Hanasi] said "I say that since the large unwalled cities have been moved from the appropriate day, they should be moved all the way up to the day of gathering [Thursday]."
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