Esther 9:19-22

9:19 This is why the Jews who are in the rural country – those who live in rural cities – set aside the fourteenth day of the month of Adar as a holiday for happiness, banqueting, holiday, and sending gifts to one another.

9:20 Mordecai wrote these matters down and sent letters to all the Jews who were throughout all the provinces of King Ahasuerus, both near and far, 9:21 to have them observe the fourteenth and the fifteenth day of the month of Adar each year 9:22 as the time when the Jews gave themselves rest from their enemies – the month when their trouble was turned to happiness and their mourning to a holiday. These were to be days of banqueting, happiness, sending gifts to one another, and providing for the poor.