One of the main mitzvahs of Purim is matanos l’evyonim. Every man and woman is required to give two gifts to two poor people. There is a machlokes as to the minimum amount that must be given in order to fulfill the mitzvah. The Ritva in tractate Megilla 7a says that one is required to give a gift, and the minimum gift is one prutah. Today’s equivalent is about 1/2 a penny. Another opinion is quoted by the Shaarei Teshuva 694:1 that the amount given must be enough to purchase a seuda. The smallest seuda is a few slices of bread. It should be noted, however, that the Rambam, quoted by the Mishna Berura, says the it is more important to give extra for matanos l’evyonim and spend less on mishloach manos and the suede. This way one imitates the ways of Hasher by taking care of those in need. If one spends lavishly on mishloach manos, matanos l’evyonim should follow accordingly.
The money used for the mitzvah should not come from maaser money. Only after one has fulfilled the minimum requirement can the rest come from maaser.

Rabbi Tzvi Aryeh Hyman, Mir Yeshiva
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