(טו) כֵּיצַד חוֹבַת סְעֵדָּה זוֹ. שֶׁיֹּאכַל בָּשָׂר וִיתַקֵּן סְעֵדָּה נָאָה כְּפִי אֲשֶׁר תִּמְצָא יָדוֹ. וְשׁוֹתֶה יַיִן עַד שֶׁיִּשְׁתַּכֵּר וְיֵרָדֵם בְּשִׁכְרוּתוֹ. וְכֵן חַיָּב אָדָם לִשְׁלֹחַ שְׁתֵּי מְנוֹת בָּשָׂר אוֹ שְׁנֵי מִינֵי תַּבְשִׁיל אוֹ שְׁנֵי מִינֵי אֳכָלִין לַחֲבֵרוֹ שֶׁנֶּאֱמַר (אסתר ט יט) "וּמִשְׁלוֹחַ מָנוֹת אִישׁ לְרֵעֵהוּ", שְׁתֵּי מָנוֹת לְאִישׁ אֶחָד. וְכָל הַמַּרְבֶּה לִשְׁלֹחַ לְרֵעִים מְשֻׁבָּח. וְאִם אֵין לוֹ מַחֲלִיף עִם חֲבֵרוֹ זֶה שׁוֹלֵחַ לְזֶה סְעֵדָּתוֹ וְזֶה שׁוֹלֵחַ לְזֶה סְעֵדָּתוֹ כְּדֵי לְקַיֵּם וּמִשְׁלוֹחַ מָנוֹת אִישׁ לְרֵעֵהוּ:
(טז) וְחַיָּב לְחַלֵּק לָעֲנִיִּים בְּיוֹם הַפּוּרִים. אֵין פּוֹחֲתִין מִשְּׁנֵי עֲנִיִּים נוֹתֵן לְכָל אֶחָד מַתָּנָה אַחַת אוֹ מָעוֹת אוֹ מִינֵי תַּבְשִׁיל אוֹ מִינֵי אֳכָלִין שֶׁנֶּאֱמַר (אסתר ט כב) "וּמַתָּנוֹת לָאֶבְיוֹנִים", שְׁתֵּי מַתָּנוֹת לִשְׁנֵי עֲנִיִּים. וְאֵין מְדַקְדְּקִין בִּמְעוֹת פּוּרִים אֶלָּא כָּל הַפּוֹשֵׁט יָדוֹ לִטּל נוֹתְנִין לוֹ. וְאֵין מְשַׁנִּין מָעוֹת פּוּרִים לִצְדָקָה אַחֶרֶת:
(15) 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."
(16) 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.
(ד) קָרְאוּ אֶת הַמְּגִלָּה בַּאֲדָר הָרִאשׁוֹן וְנִתְעַבְּרָה הַשָּׁנָה, קוֹרִין אוֹתָהּ בַּאֲדָר הַשֵּׁנִי, אֵין בֵּין אֲדָר הָרִאשׁוֹן לַאֲדָר הַשֵּׁנִי אֶלָּא קְרִיאַת הַמְּגִלָּה וּמַתָּנוֹת לָאֶבְיוֹנִים:
(4) If the people read the Megilla during the first Adar and subsequently the year was then intercalated by the court and now the following month will be the second Adar, one reads the Megilla again during the second Adar. The Sages formulated a principle: The difference between the first Adar and the second Adar with regard to the mitzvot that are performed during those months is only that the reading of the Megilla and distributing gifts to the poor are performed in the second Adar and not in the first Adar.

