Halakha Ester 9:19: Mishneh Torah, Scroll & Shulchan Arukh, Orach Chayim

How is the obligation of this meal? That one eat meat and prepare as pleasing a meal as his hand can [afford]. And he should drink wine until he becomes intoxicated and falls asleep from his intoxication. And likewise is a person obligated to send two portions of meat or two types of dishes or two types of food to his fellow, as it is stated (Esther 9:22) "and sending portions, one man to another" — two portions to one man. And anyone who increases sending to friends is praiseworthy. And if he has no [means to do this], he should trade with his fellow: This one sends his meal to that one and that one sends his meal to this one — in order to fulfill, "and sending portions, one man to another."

One must send to his fellow two portions of meat, or foodstuffs, as it says (Esther 9:19) "And send portions, man to his fellow." Two portions to one man [is the obligation]. And anyone who send more to his fellows is praiseworthy. If he has none, he can trade with his fellow, this one sending to that one his meal, and this one sending to that one his meal, so that they can fulfill "And send portions, man to his fellow." Rema: And some send the portions during the day and not at night (from the Rosh, first chapter of [Bavli] Megilla). And if one sends portions to his fellow, but he doesn't want to accept them, or he forgives him [his obligation], he fulfills [his obligation nonetheless]. And a woman is obligated in [sending] portions to the destitute and sending portions [to one's fellows] like a man is. A woman sends to a woman, a man to a man. But not the other way, so that a man does not come to send it to a widow, and it will come to a possibility of kiddushin [having been enacted]. But portions to the destitute one should not worry [about this possibility].