Matanot La-evyonim

It is a mitzva for each and every Jew to give matanot la-evyonim on Purim. In order to fulfill this mitzva, one must give a minimum of two gifts – one each to two poor people – but it is praiseworthy to give more. The gift may be money or a food item, but not clothing or books, as some say that the gifts must be items that one can enjoy at the Purim se’uda. As such, one should give food items or money that can be used to purchase food. While the gift must be something that can contribute to the Purim feast, the poor person may do with the gift as he pleases. He is not obligated to use the gift specifically as part of his Purim feast. (Peninei Halakha, Rabbi Eliezer Melamed)