Chapter 142 – Sending of Portions – Gifts to the Needy – Purim Seudah (Feast)
142.1) Send no less than two gifts to one of your friends.
142.2) “Portions” to friends must be gifts of food which can be eaten without further preparation.
142.3) Even if you are poor, you should give gifts.
142.4) Women must give gifts and give to charity.
142.5) Celebrate Purim by eating, drinking, and making merry.
142.6) Become drunk and ordained.
142.7) A mourner is also required to give gifts; but the gifts should not be ones that bring joy.
142.8) Do not labor on Purim.
142.9) On Shushan Purim, do not say certain prayers. (See source for details, or consult a rabbi.)
142.10) Other rules apply for a leap year. (See source for details, or consult a rabbi.)