Talmud su Ester 9:21

Rebbi Abbahu in the name of Rebbi Eleazar: Every year by year¹⁷²Esth. 9:21. The implication is that Purim should be celebrated in an intercalary year the way it is celebrated in a regular year.. It bundled an intercalary year with one which is not intercalary. Since in a year which is not intercalary Adar is next to Nisan, also in an intercalary year Adar is next to Nisan. Rebbi Ḥelbo said, in order to make one liberation close to the other liberation¹⁷³In the Babli 6b both reasons are attributed to Rabban Simeon ben Gamliel. The opposing opinion of R. Eleazar ben R. Yose is not mentioned in the Yerushalmi..