Musar do Powtórzonego Prawa 16:14

The word אורה is understood to refer to the spiritual illumination provided by Torah; the word שמחה to יום טוב, a holiday; the word ששון to circumcision, whereas the word ויקר is a reference to the phylacteries. The scriptural proof for the latter statement is derived from Deut. 28,10: "All mankind will see that the name of the Lord is on you and they will be in awe of you." Rabbi Eliezer the Great said that this is a reference to the phylacteries worn on the head.

I found in the name of the author of the [Sefer] HaYereim, may his memory be blessed: We learn from here that a person is obligated on the holiday to engage in any proper enjoyment and any joyful thing which makes him rejoice; with anything from which his heart derives joy and bliss, like eating, drinking and strolling. So a person is obligated to do everything that makes him rejoice. And just like he is obligated to make himself rejoice; so too is he obligated to make his sons, his daughters and his household rejoice, as it is stated (Deuteronomy 16:14), "You are to rejoice during your festival - you, your son and your daughter." And just like he is obligated to make his sons, his daughters and his household rejoice; so too is he obligated to make others rejoice with him, as it is stated (Deuteronomy 16:11), "and the Levite who is in your city, the stranger, the orphan and the widow who are among you." The Holy One, blessed be He, said, "You have four [types of] residents - your son, your daughter, your slave and your maidservant. If you make mine rejoice, I will make yours rejoice." And likewise Ezra says (Nehemiah 8:10), "Go, eat choice foods and drink sweet drinks and send portions to whoever has nothing prepared for himself." To here are his [words].