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Matanot
L'evyonim -
Giving to the poor is a mitzvah all year round. However, the mitzvah to do so on Purim is separate even from the general mitzvah of tzedakah (charity). To fulfill the mitzvah of Matanot L'evyonim one must give charity to two individual poor people. One should give each poor person enough money to provide for a meal. One may also give someone the equivalent in food.
Matanot L'evyonim should be given early enough on Purim so that
the poor can benefit on the holiday. If, however, one does not have
someone to give to on Purim, one should hold onto that money (separately)
to give when the opportunity arrives. The money may not be given
or spent elsewhere.
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