EST 9:22

22 As the yamim wherein the Yehudim got relief from their oyvim, and the month which was turned unto them from yagon [(sorrow)] to simcha [(joy)], and from evel [(mourning)] into yontef; that they should make them yemei mishteh v'simcha, and of sending presents one to another, and mattanot [(gifts)] to the evyon [(needy, poor)].