Le Deutéronome 27:7 Halakha : Mishneh Torah, Rest & Sefer HaChinukh

The children, for example, should be given parched grain, nuts, and sweetmeats; the womenfolk should be presented with pretty clothes and trinkets according to one's means; the menfolk should eat meat and drink wine, for there is no real rejoicing without the use of meat and wine. While eating and drinking, one must feed the stranger, the orphan, the widow, and other poor unfortunates. Anyone, however, who locks the doors of his courtyard and eats and drinks along with his wife and children, without giving anything to eat and drink to the poor and the desperate, does not observe a religious celebration but indulges in the celebration of his stomach. And about such is it stated (Hosea 9:4), "their sacrifices are like the bread of mourners, all who eat it will be contaminated; for their bread is for their own appetites." Such joy is a disgrace for them, as it is stated (Malakhi 2:3), "I will spread dung on your faces, the dung of your festivals."

The commandment to rejoice on the festivals: To rejoice on the festivals, as it is stated (Deuteronomy 16:14), “And you shall rejoice on your holiday.” And the first matter that is hinted in joy is that we offer peace-offerings regardless [of one’s circumstances] at the Choice House. And [this] is like the matter that is written (Deuteronomy 27:7), “And you shall offer peace-offerings” and it continues, “and you shall rejoice on your holiday.” And [concerning] the offering of peace-offerings, they, may their memory be blessed, said (Chagigah 6b), “Women are obligated in joy” — meaning that even they are obligated to bring peace-offerings of joy. And they, may their memory be blessed, also said (Chagigah 8a), “Rejoice in all types of rejoicing.” And included in this is the eating of meat and the drinking of wine, to wear new clothes, the distribution of fruit and types of sweets to the youths and the women and to play musical instruments in the Temple alone — and that is the joy of the drawing house (simchat beit hashoevah) that is mentioned in the Gemara (Sukkah 50a). All that we mentioned is included in “And you shall rejoice on your holiday.” And they, may their memory be blessed, said in Tractate Pesachim 109a, “A man is obligated to gladden his children and the members of his household on a festival.” And it is said there, “It was taught, Rabbi Yehudah ben Beteira says, ‘At the time when the Temple is standing, joy is only with meat, as it is stated (Deuteronomy 27:7), “And you shall offer peace-offerings, etc.” Now [...] joy is only with wine, as it is stated (Psalms 104:15), “And wine gladdens the heart of man.”’” And they said further, “With what should one make them rejoice? Men with what is fit for them, with wine. And women with what is fit for them, with nice clothes.” And the Torah also warned us to include the poor and the strangers (converts) and the weak in the joy, as it is stated (Deuteronomy 16:14), “you, the Levite, the stranger, the orphan and the widow.”