#esther
1:1-4
And it came to pass in the days of Ahasuerus-he is the Ahasuerus who reigned from Hodu to Cush, a hundred and twenty-seven provinces-in those days, when King Ahasuerus sat on his royal throne which was in Shushan the capital, in the third year of his reign, he made a feast for all his officials and his servants; the army of Persian and Media; the nobles and officials of the provinces being present; when he displayed the riches of his glorious kingdom and the honor of his splendorous majesty for many days, a hundred and eighty days.

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"A HUNDRED AND TWENTY-SEVEN PROVINCES"
Rabbi Akiva was once giving a lecture when he noticed that his students were drowsing. In order to rouse them he asked, "Why was it seen fit that Esther should rule over one hundred and twenty-seven provinces? Because thus said G-d: Let the daughter of Sarah who lived one hundred and twenty-seven years come and reign over one hundred twenty-seven provinces. Midrash
Why would these words alert the drowsing students more than the topic of the day? Rabbi Akiva wanted to impress upon his students the importance of time and the duty to use every second to best advantage. It was because Sarah's one hundred and twenty-seven years were perfect and completely sin-free that her granddaughter could hold sway over one hundred and twenty-seven provinces. Each second meant a family' each minute, a farm; each day, a village. Had Sarah idled away her time, Esther's kingdom would have been diminished. Time is too precious to waste, Sarah's time well-spent was rewarded during Esther's reign. Each of us, too is presented with the fleeting gift of time - and the mission of utilizing it fully and well. Who can say what the rewards will be for each minute well spent; or the penalty for each minute wasted?
The admonition brought Rabbi Akiva's students to attention. (Chidushei HaRim)

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IN THE THIRD YEAR.
3395 from Creation (Seder HaDoros)

It was the third anniversary of his ascension to the throne. He celebrated this anniversary with an annual feast, but in this third year, he had multiple cause for celebration.
According to his (erroneous)calculations the 70th year of the Jews' exile had passed, thus belying the prophets who had foretold the exile's end after 70 years (Megillah 11b)
and Ahasuerus rejoiced in this frustration of Jewish hope, he had completed the building of his magnificent throne, he was finally secure in his reign, he took Vashti as his queen. Thus the cause for such a lavish feast. (Midrash Ibn Ezra).

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THE HONOR OF HIS SPLENDROUS MAJESTY

He adorned himself with the Jewish priestly robes. The word, "tav*Feh*aleph*resh*tav" or "splendor" used here is the same word used in connection with priestly garments; Ex 28:2, thus indicating that he wore the robes looted from the Jews during the conquest by Nebuchadnezar. Megillah 12a