Esther 9:18–19

But the Jews who were in Susa gathered on the thirteenth day and on the fourteenth, and rested on the fifteenth day, making that a day of feasting and gladness. Therefore the Jews of the villages, who live in the rural towns, hold the fourteenth day of the month of Adar as a day for gladness and feasting, as a holiday, and as a day on which they send gifts of food to one another.

But the Jews in Susa had assembled on the thirteenth and the fourteenth days of the month. They rested on the fifteenth day of the month, and it became a day of feasting and rejoicing. This explains why the rural Jews who live in villages observe the fourteenth day of the month of Adar as a time of rejoicing and feasting. It is a holiday when they send gifts to one another.

(The Jews at Susa killed their enemies on March 7 and again on March 8, then rested on March 9, making that their day of feasting and gladness.) So to this day, rural Jews living in remote villages celebrate an annual festival and holiday on the appointed day in late winter, when they rejoice and send gifts of food to each other.

But the Jews who were in Susa gathered on the thirteenth and on the fourteenth day, and rested on the fifteenth day. And they made it a day of feasting and joy. Therefore the Jews in the rural areas, living in the rural towns, made the fourteenth month of Adar a day of joy and feasting, a festive day of giving gifts to each other.

But the Jews that were at Shushan assembled together on the thirteenth day thereof, and on the fourteenth thereof; and on the fifteenth day of the same they rested, and made it a day of feasting and gladness. Therefore the Jews of the villages, that dwelt in the unwalled towns, made the fourteenth day of the month Adar a day of gladness and feasting, and a good day, and of sending portions one to another.