Halakhah הֲלָכָה
There are four special mitzvot on Purim. This is your once-a-year opportunity to observe them!
(1) Reading the Megillah
The mitzvah is to either read Megillat Esther yourself or hear someone else read it. This has to be done twice, once at night and once in the morning (Mishneh Torah Hilkhot Megillah 1:1-2). The source for this mitzvah is this line from the Megillah (9:28):
וְהַיָּמִ֣ים הָ֠אֵ֠לֶּה נִזְכָּרִ֨ים וְנַעֲשִׂ֜ים
and these days are remembered and observed
Reading the Megillah is how we do this “remembering.”
It's very important to hear every single word of the Megillah, even the name of a certain wicked guy that we try to block out with noise!
The other three mitzvot come from this line in Megillat Esther (9:22):
לַעֲשׂ֣וֹת אוֹתָ֗ם יְמֵי֙ מִשְׁתֶּ֣ה וְשִׂמְחָ֔ה וּמִשְׁלֹ֤חַ מָנוֹת֙ אִ֣ישׁ לְרֵעֵ֔הוּ וּמַתָּנ֖וֹת לָֽאֶבְיֹנִֽים׃
... to make the days of Purim days of feasting and joy, and sending food each person to their friend, and gifts to people who are poor.
(2) Feasting and joy
The "feasting and joy" on Purim is called the Purim סְעוּדָה (seudah, meal). Almost everyone agrees that it should be eaten during the day, not the night before, and should be a fun occasion with friends and family (Shulhan Arukh Orah Hayyim 695:1).
(3) Sending food
This is called מִשְׁלוֹחַ מָנוֹת (mishloah manot). The core of this mitzvah is to give two different kinds of food to another Jew on the day of Purim (Shulhan Arukh Orah Hayyim 695:4). It can actually be two portions of the same food, as long as they taste a little different from each other. According to Terumat Ha-Deshen (111), the point of mishloah manot is to make sure everyone has food for their seudah. So whatever you give should be ready-to-eat on Purim.
(4) Gifts to people who are poor
There is no better way to spread our joy than to give מַתָּנוֹת לָאֶבְיוֹנִים (matanot la-evyonim), to give money or food to those who need it most (Mishneh Torah Hilkhot Megillah 2:17). While the mitzvah of mishloah manot is to give two types of food to one person, the core of matanot la-evyonim is to give one gift, normally money (but it could also be food), to two different people. This mitzvah is the highest priority–it’s better to spend more money on matanot la-evyonim than on the seudah and mishloah manot (Mishnah Berurah 694:3)!
You have to be sure that the money will be given directly to people in need on the day of Purim and no later. Sometimes, communities have an individual or a team whose job it is to distribute the matanot on Purim itself.
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