According to the Halacha (Shulchan Aruch Orach Chaim 695:4), each Jew is required to send two foods to at least one other Jew on Purim.
The Peleh Yo’Eitz notes that the best way to perform the mitzva is for a great person to give to a lesser member of society. This would create both joy and the potential for one mitzva to lead to others.
After all, as the Sfas Emes emphasizes, one of the intents behind this mitzva is to debunk Haman’s slander (Esther 3:8) that Jews are splintered. Besides, acts of chesed are the foundational groundwork for the rebuilding of the Beis HaMikdash (bimheira biyameinu).
Perhaps this is one reason for the Talmudic opinion (Megillah 7b) that one could also fulfill one’s obligation of mishloach manos by sending Torah.
Interestingly, Rav Shlomo Alkabetz wrote the oft-quoted M’nos HaLevi as a mishloach manos gift to his in-laws.
In Eparyon, Rav Ganzfried, author of the Kitzur Shulchan Aruch, considers mishloach manos as a cunning way to give charity. Since all people will be giving gifts to their friends, the poor would not feel embarrassed by accepting a handout. This also explains why the order of the mitzvos listed in this verse seems out of order, with the more important mitzva of tzedaka being mentioned last.
The Sha’arey Simcha writes that the reason for this order is that it is debatable which miracle was greater: the destruction of our enemies or the raising of the Jews. Therefore, there are two mitzvos, paralleling each of these miracles, respectively.
The Ohel Moshe notes that, as opposed to other Holy Days, where the mitzvos of the day (i.e. lulav, matza, shofar, etc.) are only relevant for those days, Purim’s mitzvos (i.e. tzedakah, chesed, learning Megillas Esther, etc.) are relevant all year long.
R’ Meir Yechiel of Ostrovtza says that the implication of the word “re’eyhu” (“his fellow”) is that every Jews is considered worthy of receiving mishloach manos on Purim in H-Shem’s Eyes.
The Chasam Sofer was asked if mishloach manos are Halachically for increasing unity or to help all Jews have the minimal means with which to celebrate. If it is for unity, then it is for the benefit of the giver; if it is to allow everyone to celebrate, it is for the receiver. A practical difference would be in a case where someone refuses to accept. In such a case, has the sender fulfilled one’s obligation? If it is for the giver, the answer is yes, whereas if it is for the receiver, the answer is no.
Once, when about to receive mishloach manos, the Brisker Rav looked outside to check if it was yet sunset, and thus no longer Purim. He was willing to accept mishloach manos for purposes of the mitzva, but was unwilling to accept it as a regular gift, in fulfillment of the words of the wisest of men (Mishlei 15:27) that one “who hates gifts lives.”
Regarding the unique language of this verse, the Ben Ish Chai notes that the gematria of manos (“gifts”) (40+50+6+400=496) is the same as the 50 cubits of Haman’s gallows with the word maves (“death”) (40+6+400=446), meaning that this mitzva is intended to remind us of Haman’s plan to kill Mordechai.
The Talmud (Megillah 7a) notes that one of the proofs that Megillas Esther was written with ruach hakodesh (see Introduction) is that no human writer could possibly know that the Jews did not take any spoils.
Rashi writes that the Jews had rights to the spoils, but decided to wave those rights, and give the spoils to the king in order to maintain friendly relations with the palace.
The Dena Pishra writes that they did not take spoils because they did not want others to think that the Jews’ motivation was financial.
In M’aarchei Lev, Rav Moshe Schwab writes that since this was the property of Amalek, it was forbidden to take, as was the case for Shaul (Shmuel 1 15:3). and this is why the Jews refrained from doing so here.
In fact, the Binyan Ariel and Nachal Eshkol write that the Jews’ self-control in this incident was a tikun for the sin of Shaul in sparing (Shmuel 1 15:9) Amalek’s property.
Interestingly, the M’lo HaOmer and Me’am Loez both note that the initial letters of the ninth, tenth, eleventh and twelfth words of this verse, uvabeeza lo shalchu es (“and from their spoils they did not send”) can be rearranged to spell Shaul.
The Sfas Emes writes that the Jews took the spoils, but destroyed them in an effort to not benefit from the property.
However, R’ Yitzchak Yeruchem Diskin writes in Ohelim that Jews have an obligation to take the property of Amalek and destroy it, but did not do so here. The reason was that the Talmud (Megillah 16a) considers Haman to have been a slave. As such, he relinquished all rights to personal belongings. This includes his children. This also answers the question of how his grandchildren could study Torah in Bnei Brak if Amalek is never allowed to join the Jewish people. Such is not the case for his grandchildren because of his status of being a slave.
Megillas Seris adds another reason they did not take the spoils – they only had one day to kill Amalek, and they did not want to run the risk of missing the opportunity to fulfill this mitzva. In the course of performing a mitzva, they totally ignored anything ancillary to killing out their enemies.
The Gerrer Rebbe notes that matanos la’evyonim, the Halachic (Shulchan Aruch Orach Chaim 695:4) injunction to donate to the poor on Purim is in honor of the impoverished Jews of the time not taking the spoils of their enemies, despite their needs.