The Kitab-i-Aqdas (Laws)
by
Bahá'u'lláh
Page 178 of  251

29. these days of giving that precede the season of restraint
Baha'u'llah enjoined upon His followers to devote these days to feasting, rejoicing and charity. In a letter written on Shoghi Effendi's behalf it is explained that "the intercalary days are specially set aside for hospitality, the giving of gifts, etc.". (178:4)

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