All men and women over Bar/Bat Mitzvah should give Matanot L’evyonim to at least two needy people. Children (of the age of Chinuch) should also do so.
One should try to use local currency, and not use Maaser money. [This does not apply to any additional optional Matanot L’evyonim that one gives.]
Matanot L’evyonim must go specifically to needy people (or Tzedakah organizations devoted to that purpose), and not to other Tzedakah causes.
One need not assess the financial circumstances of a poor person before giving him Matanot L’evyonim. Rather, “we give to whomever extends a hand.”
Matanot L’evyonim should be delivered during Purim day (and not the night before or after).
If there are no poor people present, one must physically set aside Matanot Lo’evyonim – a verbal pledge is insufficient – and distribute it at the earliest opportunity.
It is preferable to allocate more of one’s funds to Matanot L’evyonim than to Mishloach Manot and Seudat Purim.
