Although the reading of the Book of Esther (Megilah) on Purim is not a precept of the Pentateuch, ’tis nevertheless binding upon us and our descendants.  Therefore the day is appointed as one of feasting and gladness, and interchange of presents, and also of gifts to the poor, that they too may rejoice.  As in the decree of Haman, no distinction was made between rich and poor, as all alike were doomed to destruction, it is proper that all should have equal cause to feel joyful, and therefore in all generations the poor should be liberally remembered on this day.