Talmud Bavli
Talmud Bavli

Tosefta for Megillah 9:11

ורבנן דקיסרי משום ר' אבא אמרו מנין שאין מחשבין שעות לחדשים שנא' (במדבר יא, כ) עד חדש ימים ימים אתה מחשב לחדשים ואי אתה מחשב שעות לחדשים:

And the rabbis of Caesaria said in the name of Rabbi Abba: From where [do we learn] that we do not reckon hours for the months? As it says (Numbers 11:20): "Until a month of days". You reckon days for months, but you do not reckon hours for months.

Tosefta Megillah

The reading of the megillah and the donation of shekels can be moved earlier but not moved later. Uncertain [date of] circumcision, the time of the donation of wood for the alter, the 9th of Av, the hagigah offering, and hakhel can be moved later but not earlier. Even though they said that megillah reading is moved earlier and not later, the megillah is read and [gifts for the needy] are collected and distributed on that day [the fourteenth] because the poor are look forward to the scheduled day of megillah reading, as it says (Esther 9:28) "These days will be remembered and practiced..." to fulfill the happiness in the appropriate time.
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