1. Every man and woman is obligated to give on Purim two gifts of either money or food to two poor people that is, one gift to each of the two poor people]. This is called,Matanos La’evyonim(“Gifts to the poor”). It is preferable to spend more onMatanos La’evyonimthan on one’s festive Purim meal or onMishlo’ach Manos(“sending portions”), for there is no greater and grander joy than giving joy to orphans, widows and poor people. And by giving, the person is emulating his Creator, of whom it is written,I am with the despondent and lowly of spirit, to revive the spirit of the lowly and to revive the heart of the despondentYeshaya57:15](Shulchan AruchandMishnah Berurah690).
2. The two gifts – which is the minimum number according the basic law – must be given from the person’s own money, but extra gifts that the person will be giving to additional poor people, can be paid for withMa’aser(tithed) funds.(ibid.).
