141:23 A city that was surrounded by a wall at the time of Joshua reads the Megillah on 15 Adar rather than on 14 Adar. This is not a common practice in our countries.
142:1 Everyone is obligated to send two portions of food to at least one other person as per Esther 9:22, “sending portions, each person to his friend.” This means at least two portions to one person, though those who send more to their friends are to be praised. (It’s unclear whether one fulfills the mitzvah by personally delivering portions rather than sending them via a messenger – Mishnah Brurah 695:18.) In any event, it is preferable to increase one’s gifts to the poor rather than making a larger Purim meal or sending more portions to his friends because there is no greater joy before G-d than to gladden the hearts of the needy, orphans and widows. One who gladdens the hearts of the needy resembles G-d’s Presence as per Isaiah 57:16, “to revive the spirit of the humble, to revive the heart of the depressed.”