Esther 9:19-22

MSB(i) 19 This is why the rural Jews, who live in the villages, observe the fourteenth day of the month of Adar as a day of joy and feasting. It is a holiday for sending gifts to one another. 20 Mordecai recorded these events and sent letters to all the Jews in all the provinces of King Xerxes, both near and far, 21 to establish among them an annual celebration on the fourteenth and fifteenth days of the month of Adar 22 as the days on which the Jews gained rest from their enemies and the month in which their sorrow turned to joy and their mourning into a holiday. He wrote that these were to be days of feasting and joy, of sending gifts to one another and to the poor.