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One of the mitzvot of Purim day is for each and every Jew to give matanot la-evyonim, gifts to the poor. To fulfill this mitzva, a minimum of two gifts must be given – one each to two poor people. But the more matanot la-evyonim one gives, the better.
The gift should be something which can be enjoyed at the festive meal – either a simple meal’s worth of food, or money to buy such a meal. (It is not acceptable to give clothes or books.) While the gift must be something that can contribute to the meal, the poor person may do with the gift as he or she pleases.
For this mitzva, a poor person is defined as someone who does not have enough money to meet the family’s essential needs, as understood by the time and place in which they live. The two gifts may be given to a poor couple. Similarly, they may be given to a widow and her young dependent son. However, the two gifts should not be given to the same poor person. Those who do not know two poor people, or are embarrassed to give them the gift, should give the gifts to a reputable administrator of charity funds who will distribute them on their behalf. Many follow this practice.
