Kriyas haMegilah (reading the Megilah) is a mitzvah m’divrei kabbalah (a mitzvah derived from pesukim in the kesuvim). Reading the Megilah in the daytime is certainly m’divrei kabbalah. There is disagreement about whether the nighttime reading has a similar source or whether it is a mitzvah mid’rabonon. At night, the Megilah is read after tzeis hakocahvim. L’chatchilah, it should be read at the beginning of the night, immediately after Ma’ariv. If a person began the Megilah while it was still bein hashmashos, he must repeat it again after nightfall. Another brocha is not recited. Shulchon Aruch rules that the Megilah may be read from plag ha’mincha under pressing circumstances. To be yotzei the nighttime reading, the Megilah must have been completed by alos hashachar.
[שו"ע תרפז, א, ומשנ"ב א-ג; ביאורים ומוספים דרשו, 4-1]
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