Halakhah sa Ester 9:22: Mishneh Torah, Scroll & Kitzur Shulchan Arukh

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 is required to distribute charity to the poor on Purim. We do not [give to] less than two poor people. One gives one gift to each one: Coins or types of dishes or types of food. As it states (Esther 9:22) "and gifts to the destitute" — two gifts to two poor people. The applicants for Purim money should not be scrutinized; it should be given to anyone who holds out his hand. Purim money must not be diverted to any other charity.

[The days] from Rosh Chodesh Elul until after Yom Kippur, are days of Divine favor [and acceptance.] Even though throughout the entire year the Holy One, blessed is He, accepts the repentance of those who return to Him wholeheartedly, nevertheless, these days are unexcelled and most suitable for repentance, because they are days of mercy and favor. On Rosh Chodesh Elul, Moshe went up Mount Sinai to receive the Second Tablets; he remained there for forty days, and came down on the tenth day of Tishrei when the atonement was completed. From then on these days have been designated as days of Divine favor [and acceptance,] and the tenth day of Tishrei as Yom Kippur [Day of Atonement]. In most communities it is the custom to fast on the day before Rosh Chodesh Elul and to recite the prayers of Yom Kippur Katan [minor Yom Kippur], in order to be spiritually prepared for repentance. If Rosh Chodesh occurs on Shabbos, Yom Kippur Katan is held on the preceding Thursday. The Ari (Rabbi Yitzchak Luria), of blessed memory, wrote, "If he did not lie in ambush but Hashem made it happen, then I will provide …" (Exodus 21:13) The initials of the words [ina le'yado vesamti lecha] form the acronym Elul, to indicate that this month is a favorable time for repentance to be accepted for the sins committed during the entire year. It also alludes to the fact that sins done inadvertently also require repentance¹The Scriptural verse referred to in the text deals with a homicide that was commited accidentally or inadvertently. during this month. The interpreters of allusions also commented: It is written (Deuteronomy 30:6) "And Hashem your God will circumcise your heart and the heart of your children;" the initials of the words [es levavecho ve'es levav] form the acronym Elul. Also, the initials of Ani ledodi vedodi li, ["I am my Beloved's and my Beloved is mine,"]²During these forty days, since repentance is more readily accepted, our repentance brings our hearts closer to our Beloved One and thus He, (our Beloved) is closer to us by accepting our repentance. (Mishnah Berurah preface to Chapter 581) [Song of Songs 6:3] form the acronym Elul. Also, the initials of Ish lerei'eihu umatanos la'evyonim ["One to another and gifts to the poor"] (Esther 9:22) form the acronym Elul. These acronyms are an allusion to three things: Repentance, Prayer and Charity which must be practiced zealously during this month. "Hashem will circumcise etc." alludes to repentance, "I am my Beloved's etc." alludes to prayer, for prayer is the song of love. "One to another and gifts to the poor," alludes to charity.