14מִצְוַת יוֹם י"ד לִבְנֵי כְּפָרִים וַעֲיָרוֹת וְיוֹם ט"ו לִבְנֵי כְּרַכִּים לִהְיוֹת יוֹם שִׂמְחָה וּמִשְׁתֶּה וּמִשְׁלוֹחַ מָנוֹת לְרֵעִים וּמַתָּנוֹת לָאֶבְיוֹנִים. וּמֻתָּר בַּעֲשִׂיַּת מְלָאכָה, וְאַף עַל פִּי כֵן אֵין רָאוּי לַעֲשׂוֹת בּוֹ מְלָאכָה. אָמְרוּ חֲכָמִים כָּל הָעוֹשֶׂה מְלָאכָה בְּיוֹם פּוּרִים אֵינוֹ רוֹאֶה סִימַן בְּרָכָה לְעוֹלָם. בְּנֵי כְּפָרִים שֶׁקָּדְמוּ וְקָרְאוּ בְּשֵׁנִי אוֹ בַּחֲמִישִׁי אִם חִלְּקוּ מָעוֹת לָאֶבְיוֹנִים בְּיוֹם קְרִיאָתָן יָצְאוּ. אֲבָל הַשִּׂמְחָה וְהַמִּשְׁתֶּה אֵין עוֹשִׂין אוֹתָם אֶלָּא בְּיוֹם י"ד. וְאִם הִקְדִּימוּ לֹא יָצְאוּ. וּסְעֻדַּת פּוּרִים שֶׁעֲשָׂאָהּ בַּלַּיְלָה לֹא יָצָא יְדֵי חוֹבָתוֹ:
It is a mitzvah for the inhabitants of the villages and unwalled cities to consider the fourteenth of Adar - and for the inhabitants of the walled cities to consider the fifteenth of Adar - as a day of happiness and festivity, when portions of food are sent to one's friends and presents are given to the poor. It is permitted to work on these days. It is not, however, proper to do so. Our Sages declared, "Whoever works on Purim will never see a sign of blessing." Should the inhabitants of the villages read the Megillah earlier, on a Monday or a Thursday, and give monetary gifts to the poor on the day on which they read, they fulfill their obligation. The rejoicing and festivities of the Purim holiday, by contrast, should be held only on the day of the fourteenth. If they are held earlier, the participants do not fulfill their obligation. A person who conducts the Purim feast at night does not fulfill his obligation.