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Matanot Levyonim
Meaning "gifts for the poor," mattanot laevyonim refer to the commandment of giving to charity on the holiday of Purim. .
Sources
A
The mishna mentions:
And gifts
distributed
to the poor. Rav Yosef taught
a
baraita
that the verse states:
“And of sending portions one to another”
(Esther 9:22), indicating
two portions to one person.
The verse continues:
“And gifts to the poor”
(Esther 9:22), indicating
two gifts to two people.
Megillah 7a:20
One is obligated to distribute charity to the poor on the day of Purim. At the very least, to give each of two poor people one present, be it money, cooked dishes, or other foods, as implied by Esther 9:22 "gifts to the poor" - i.e., two gifts to two poor people.
We should not be discriminating in selecting the recipients of these Purim gifts. Instead, one should give to whomever stretches out his hand. Money given to be distributed on Purim should not be used for other charitable purposes. It is preferable for a person to be more liberal with his donations to the poor than to be lavish in…
Mishneh Torah, Scroll of Esther and Hanukkah 2:16-17
The Jews accordingly assumed as an obligation that which they had begun to practice and which Mordecai prescribed for them. For Haman son of Hammedatha the Agagite, the foe of all the Jews, had plotted to destroy the Jews, and had cast pur—that is, the lot—with intent to crush and exterminate them. But when [Esther] came before the king, he commanded: “With the promulgation of this decree, let the evil plot, which he devised against the Jews, recoil on his own head!” So they impaled him and his sons on the stake…
Esther 9:23-26
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