What is considered a large town? Any in which there are ten unoccupied men. [If there are] fewer than that it is [considered] a village.  As regards these times they said to advance rather than postpone; but the time of the wood-offering of the Kohanim, [the fast of] Tishah B’Av, the festival-sacrifice, and the Assembly are postponed and not advanced. Even though [the Sages] said to advance [the reading] rather than postpone, eulogies, fasts, and gifts to the poor are permitted [on the earlier dates].  R’ Yehudah says: When [may the reading be advanced] —- in a place where they enter [the towns] on Monday and Thursday. However, in a place where they do not enter [the towns] on Monday and Thursday, they may read it only on the proper date.

[If] they read the Megillah during the first Adar and an extra month [of Adar] was added to the year, they must read it [again] in the second Adar.  There is no difference between the first Adar and the second Adar except [as regards] the reading of the Megillah and the giving of gifts to the poor.