On Purim everyone is required to send at least two gifts to one person; as it is written, "And sending gifts of food to one another" which means two gifts to one person. The more gifts you send to your friends the more praiseworthy you are. Nevertheless, it is much better to give generously to the poor than to have a giant feast and to send extravagant gifts to your friends; for there is no greater and more glorious joy before Hashem than to gladden the hearts of the poor, the orphans and the widows.

The term Mishlo'ach manos implies only food that is ready-to-eat without preparation [by the recipient], such as cooked meat or fish, but not if it is uncooked. Sweets, fruits, wine or similar foods are acceptable.

Everybody, even the poorest amongst the Jewish People, who receives charity themselves, is required to give at least two gifts to two poor persons, that is, one gift to each person, for it is written, Matanos l'evyonim "And gifts to the poor," which means, two gifts to two poor people. You should not be selective when giving charity on Purim; whoever holds out his hand to ask for charity should be given a donation. If you are in a community where there are no poor people, you should either keep the money until you meet needy persons, or send it to them.

It is an obligation upon everyone, both men and women, to hear the reading of the Megillah in the evening and during the day.

It is an obligation to eat, drink and to rejoice on Purim. Also on the night of the fourteenth you should rejoice and have a more elaborate meal than usual. Nevertheless, by having a meal at night you have not fulfilled the mitzvah of se'udas Purim, the Purim feast; for the mitzvah if to have the main Purim feast during the daytime, for it is written, "Days of feasting." Also on the night of the fifteenth you should celebrate a little. Giving gifts to the poor and sending mishlo'ach manos to friends must be done during the daytime. Since people are busy [preparing and delivering] mishlo'ach manos, part of the Purim se'udah may extend into the night. You should pray Minchah while it is still the middle of the day, and have the se'udah after Minchah. At any rate, you should have the greater part of the se'udah while it is still day.

When Shehecheyanu is said in the daytime you should also have in mind [to exempt with this berachah] the mitzvos of sending Mishloach Manos [gifts of food], Matanos La'evyonim [gifts to the poor].

We learn the halakhot of Pesach for 30 days before Pesach. Rem"a: And it is customary to buy wheat to give to the poor for Pesach. And whoever is residing in the city for twelve months must give for this (Or Zarua).

In our (Ashkenazi) countries we have the minhag of giving out flour...according to the needs of the person for all the days of Pesach. It is obvious that if someone is very poor and and can't afford to bake matzah you need to give him the money to bake and make sure that he lacks nothing.