The Four Key Purim Mitzvot

(20) And Mordecai wrote these things, and sent letters unto all the Jews that were in all the provinces of the King Ahasuerus, both near and far, (21) to enjoin them that they should keep the fourteenth day of the month Adar, and the fifteenth day of the same, yearly, (22) the days wherein the Jews had rest from their enemies, and the month which was turned for them from sorrow to gladness, and from mourning into a good day; that they should make them days of feasting and gladness, and of sending portions one to another, and gifts to the poor. (23) And the Jews took upon them to do as they had begun, and as Mordechai had written unto them; (24) because Haman the son of Hammedatha, the Agagite, the enemy of all the Jews, had devised against the Jews to destroy them, and had cast pur, that is, the lot, to distress them, and to destroy them.

(15) What is the nature of our obligation for this holiday?

A person should eat meat and prepare as attractive a feast as his means permit. And similarly a a person is obligated to send two portions of meat or two types of cooked food or two types of food to his friend, as it says (Esther 9:22) "and send portions one man to another" two portions to one man. And all that increase to send to others is praiseworthy. And if he has no [money] he should exchange with his friend: this one sends to this his meal and this one sends to this his meal in order to fulfill (Esther 9:22) "and send portions one man to another".

(16) One is obligated to give to poor people on the day of Purim. One should give no less than two poor people one gift each of money or types of cooked dishes or types of food, as it says (Esther 9:22) "gifts to the poor": two gifts to poor people. And one should not be particular about Purim money, rather give to every person who puts out his hand. And one should not change Purim money for another charity.