איתא בת״ז הק' שפורים כיום הכיפורים, אפשר מרמז גם לזה, שכמו יוה״כ התענית והתשובה ביום זה, לא אם רוצה אותם האדם לעשותם עושה, רק בין אם רוצה בין לא, מקיימם מפני גזרת הקב״ה, כן גם שמחת פורים, לא רק אם האדם מעצמו בשמחה או עכ״פ במצב שיכול לשמח א״ע צריך הוא לשמח, רק גם אם הוא בשפלות ובשבירת הלב, המוח וכל רוחו נרמס, חוק הוא שצריך עכ״פ איזה ניצוץ של שמחה להכניס אל לבו.
וכן גם ממעלה למטה, כמו שיוה״כ עצומו של יום מכפר, ואפילו אם לא השלים כל תשובתו אומר רבי שמכפר לו, (יומא דף פ״ה) כן גם בפורים אף שלא היה האיש הישראלי בשמחה כפי שצריך לחיות וממילא כל עבודתו שבפורים לא היתה בשלימות מ״מ הישועה והשמחה שהפורים פועל על ישראל גם עתה פועל ועושה.
It is found in the Tikkunei Zohar (57b:4) that Purim is like Yom Kippurim (an alternative way of referring to Yom Kippur). It could be that this also hints to the following: That just like on Yom Kippur, the fast and the repentance on that day are not [dependent] on whether a person wants to them; that he does them only then. Rather, whether one wants to or not, he has to do them because they are a decree of the Holy One, blessed be He. So too with the joy of Purim, it is not only if a person is joyful on his own, or at the very least is able to bring himself to joy, that he must rejoice. Rather, even if he is low and his heart is broken, his mind and all of his spirit trampled, it is a statute that he must, at the very least, bring a spark of happiness to his heart.
And likewise is it from above to below: Just as on Yom Kippur, the essence of the day atones, such that even if one did not complete all of his repentance, Rabbi (R. Yehudah HaNasi) says that [the day] atones for him (Yoma 88); so too is it on Purim: Even if the Jew was not as joyful as he should be, so that it follows that all of his duty on Purim was not carried out; the salvation and joy of Purim [itself] nevertheless has impact upon the Jewish people even then, and acts [upon it].
We should not be discriminating in selecting the recipients of these Purim gifts. Instead, one should give to whomever stretches out his hand. Money given to be distributed on Purim should not be used for other charitable purposes.
One who brings happiness to the hearts of these unfortunate individuals resembles the Divine Presence, which Isaiah 57:15 describes as having the tendency "to revive the spirit of the lowly and to revive those with broken hearts."
Although all memories of the difficulties endured by our people will be nullified, as Isaiah 65:16 states: "For the former difficulties will be forgotten and for they will be hidden from My eye," the celebration of the days of Purim will not be nullified, as Esther 9:28 states: "And these days of Purim will not pass from among the Jews, nor will their remembrance cease from their seed."
