1,411. Matanos L'Evyonim

Hilchos Megillah v’Chanukah 2:16

A person is to required to give charity to the poor on Purim day. The minimum is to give one gift each to two needy recipients. This could be in the form of of cash, cooked dishes or other gifts of food, as per Esther 9:22, “gifts to needy people,” from which we see that one must give a minimum of two gifts to two needy recipients. One should not be selective in distributing these Purim gifts. Rather, one should give to anyone who asks. Money designated for distribution on Purim may not be used for any other charitable need.

Hilchos Megillah v’Chanukah 2:17

It would be preferable for one to be more generous with his gifts to the poor than to be more extravagant in preparing his Purim meal or in mishloach manos. This is because there is no greater joy than to gladden the hearts of the needy, orphans, widows, and converts (people who lack support systems that most of us take for granted). One who brings joy these people emulates God, whom Isaiah describes as reviving the spirits of the downtrodden and the brokenhearted (Is. 57:15).