On Purim there are three commandments which Jews are obligated to fulfill. One is to hear The Book of Esther. The second is Shalach Manot, “the sending of portions” or sending gifts of sweets to friends, family and particularly to teachers. The third mitzvah is Matanot L’evyonim, “gifts to the poor.” At this time of great joy we remember those who have less than we do. This mitzvah can be fulfilled by directly handing money to those who are in need.