152 Megillah 1/4-7

(4) If the Megillah was read in first of Adar, and the year was [subsequently] intercalated, we read it in second of Adar. There is no difference between the first Adar and the second Adar except the reading of the Megillah and alms to the poor.

(5) There is no difference between a festival day and Shabbat except okhel nefesh (the law allowing one to do certain types of food preparation on festivals). There is no difference between Shabbat and Yom Kippur except that the willful violation of [Shabbat] is [punishable] by man, and the willful violation of [Yom Kippur] is [punishable] by karet [Divinely imposed punishment consisting in severance from Heaven and/or the Jewish people].

(6) There is no difference between one who disavows any benefit from his fellow and one who disavows [accepting] any food from him except setting foot [in his house] and [borrowing] vessels that are not used for okhel nefesh. There is no difference between vow-offerings and voluntary offerings except that one is obligated to fulfill his vow-offerings [regardless of whether the original animal can be brought], and one is not obligated to fulfill voluntary offerings [if the original animal cannot be brought].

(7) There is no difference between a zav [a male who has certain types of atypical genital discharges, which render him impure] who has seen two sightings and one who has seen three except an offering. There is no difference between a [possible] metzorah [one rendered severely impure from an unsightly skin disease. Upon recovery and purification, he must bring offerings] who has been sequestered [in order to ascertain his status] and one who has been definitively declared a metzorah except rent clothes and unkempt hair. There is no difference between one who was declared pure after being sequestered [in order to ascertain his status] and one who was declared pure after being definitively declared [a metzorah] except shaving and [the offering of] birds.