The (Food) Mitzvot of Purim
(כב) כַּיָּמִ֗ים אֲשֶׁר־נָ֨חוּ בָהֶ֤ם הַיְּהוּדִים֙ מֵא֣וֹיְבֵיהֶ֔ם וְהַחֹ֗דֶשׁ אֲשֶׁר֩ נֶהְפַּ֨ךְ לָהֶ֤ם מִיָּגוֹן֙ לְשִׂמְחָ֔ה וּמֵאֵ֖בֶל לְי֣וֹם ט֑וֹב לַעֲשׂ֣וֹת אוֹתָ֗ם יְמֵי֙ מִשְׁתֶּ֣ה וְשִׂמְחָ֔ה וּמִשְׁל֤וֹחַ מָנוֹת֙ אִ֣ישׁ לְרֵעֵ֔הוּ וּמַתָּנ֖וֹת לָֽאֶבְיוֹנִֽים׃

(22) On the same days on which the Jews enjoyed relief from their foes and the same month which had been transformed for them from one of grief and mourning to one of festive joy. They were to observe them as days of feasting and merrymaking, and as an occasion for sending foodstuffs to one another and gifts to the poor.

חייב לשלוח לחבירו שתי מנות בשר או של מיני אוכלים שנאמר ומשלוח מנות איש לרעהו שתי מנות לאיש אחד וכל המרבה לשלוח לריעים משובח ואם אין לו מחליף עם חבירו זה שולח לזה סעודתו וזה שולח לזה סעודתו כדי לקיים ומשלוח מנות איש לרעהו:

One must send to one's friend two portions of meat, or other kinds of food, as it says in Esther, "sending foodstuffs to one another." Two items to one person is the obligation. But anyone who sends more is praiseworthy. If one has none, one can trade with their friend, this one sending to that one his meal, and this one sending to that one her meal, so that they can fulfill the mitzvah of "sending foodstuffs to one another."