“ When the years are properly fixed26 and Israel reside upon their own soil. But in these days, since people reckon from it,27 the Megillah is to be read only on the proper day’. Now which authority is R. Judah here following? Shall I say, R. Akiba? This cannot be, because [according to him] the regulation28 is in force in these days also. It must be then that he follows the Rabbis, and [even according to them] we read [on the other days] at any rate when the years are properly fixed and Israel reside on their own soil! ”