The Mordechai (784) understands that the issur of the fasting of Purim stems from the fact that it is part of the megillat taanis which was not nullified for Purim because of the pirsum hanes of the Megillah (Rosh Hashana 19a.) Therefore, he concludes that when there is on Megillah read, i.e. on Purim katan, there is no issur of taanis and hesped. The Mordechai understands that you need the actual act of reading the Megillah for the megillas taanis not be nullified. However, it is possible that the Tosfos holds that because of Megillah Chazal did not revoke Purim form the list of the megillat taanis and therefore the laws of the issur of taanis and hesped remains even on Purim katan (see Sfas Emes, Beiur HaGra 568:7 and Binyan Av volume 2 siman 33.) According to this approach Tosfos holds the issur of fasting on Purim emanates from it being part of megillat taanis.
There is another way to understand the Tosfos as well. As my father discussed here the day of Purim Katan has in it the same status of Purim without the mitzvot of the day. That may be why the Shulchan Aruch places the laws of Purim katan after the laws of Purim even though it chronologically comes earlier because it is only after we know the law of Purim that one can introduce the issur of taanis and hesped of Purim katan (see Likutay Sichos volume 26.) The Ran holds that since the day technically is Purim, there is just a derash that the mitzvot doesn't apply, the obligation of משתה ושמחה applies as well. Tosfos holds that the Purim status establishes only as issur of taanis and hesped but the obligation of simcha goes hand in hand with the obligation of pirsum hanes which only applies on Purim with all the mitzvot hayom is the second Adar. Bl'n we will develop this further is later posts.
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