Tosefta for Megillah 8:8
מאי רבי דתניא חל להיות בע"ש כפרים ועיירות גדולות מקדימין ליום הכניסה ומוקפין חומה קורין בו ביום ר' אומר אומר אני לא ידחו עיירות ממקומן אלא אלו ואלו קורין בו ביום
What [source refers to] Rabbi? — As it has been taught: If it falls on Friday, villages and large towns push the reading forward to the day of gathering, and walled cities read on the day itself. Rabbi said: I say that towns should not have to shift their date, but both one and the other read on the day itself.
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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