Halakhah for Isaiah 57:15
כִּי֩ כֹ֨ה אָמַ֜ר רָ֣ם וְנִשָּׂ֗א שֹׁכֵ֥ן עַד֙ וְקָד֣וֹשׁ שְׁמ֔וֹ מָר֥וֹם וְקָד֖וֹשׁ אֶשְׁכּ֑וֹן וְאֶת־דַּכָּא֙ וּשְׁפַל־ר֔וּחַ לְהַחֲיוֹת֙ ר֣וּחַ שְׁפָלִ֔ים וּֽלְהַחֲי֖וֹת לֵ֥ב נִדְכָּאִֽים׃
For thus saith the High and Lofty One That inhabiteth eternity, whose name is Holy: I dwell in the high and holy place, With him also that is of a contrite and humble spirit, To revive the spirit of the humble, And to revive the heart of the contrite ones.
Kitzur Shulchan Arukh
[On Purim] everyone is required to send1Mishnah Berurah questions if the mitzvah is fulfilled if you give the gift directly to the recipient, without a messenger. (Mishnah Berurah 695:18) no less than two gifts to one person; as it is written, "And sending gifts of food to one another" (9:22); which implies two gifts to one person. The more gifts you send to your friends the more praiseworthy you are. Nevertheless, it is much better to give generously to the poor than to have a lavish feast and to send extravagant gifts to your friends; for there is no greater and more glorious joy before the Holy One, blessed is He, than to gladden the hearts of the poor, the orphans and the widows. Whoever gladdens the hearts of these unfortunates is compared to the Divine Presence, for it is said, (Isaiah 57:15) "To revive the spirit of the humble and revive the heart of the crushed."
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