29. Most poskim hold that one is not yotzei mishloach manos with non-food items since the pasuk says, “משלוח מנות,” which, without further specification, implies food or drink (רש"י ביצה י"ד: ד"ה אלא מנות, ביאור הגר"א סקי"ד ). Also, mishloach manos are for the seudah [Reason 1] (תרומת הדשן סי' קי"א ).
30. Seforim and divrei Torah. However, some poskim hold that one also can fulfill the mitzvoh with non-food items, e.g., seforim [Reason 2]. In fact, some gedolim sent divrei Torah as mishloach manos (הפירוש 'מנות הלוי' על אסתר נכתב ע"י הגר"ש אלקבץ בעל 'לכה דודי' לכבוד חותנו וניתן לו ביום הפורים כמשלוח מנות ).
31. Nice dishes. Therefore, if one wants to send nice dishes, he should try to add two portions of food, or at least only do so after fulfilling the mitzvoh by sending someone portions of food. Many people have this practice.
