כֵּיצַד. הַקְּטַנִּים נוֹתֵן לָהֶם קְלָיוֹת וֶאֱגוֹזִים וּמִגְדָּנוֹת. וְהַנָּשִׁים קוֹנֶה לָהֶן בְּגָדִים וְתַכְשִׁיטִין נָאִים כְּפִי מָמוֹנוֹ. וְהָאֲנָשִׁים אוֹכְלִין בָּשָׂר וְשׁוֹתִין יַיִן שֶׁאֵין שִׂמְחָה אֶלָּא בְּבָשָׂר וְאֵין שִׂמְחָה אֶלָּא בְּיַיִן. וּכְשֶׁהוּא אוֹכֵל וְשׁוֹתֶה חַיָּב לְהַאֲכִיל לַגֵּר לַיָּתוֹם וְלָאַלְמָנָה עִם שְׁאָר הָעֲנִיִּים הָאֻמְלָלִים. אֲבָל מִי שֶׁנּוֹעֵל דַּלְתוֹת חֲצֵרוֹ וְאוֹכֵל וְשׁוֹתֶה הוּא וּבָנָיו וְאִשְׁתּוֹ וְאֵינוֹ מַאֲכִיל וּמַשְׁקֶה לַעֲנִיִּים וּלְמָרֵי נֶפֶשׁ אֵין זוֹ שִׂמְחַת מִצְוָה אֶלָּא שִׂמְחַת כְּרֵסוֹ. וְעַל אֵלּוּ נֶאֱמַר (הושע ט ד) "זִבְחֵיהֶם כְּלֶחֶם אוֹנִים לָהֶם כָּל אֹכְלָיו יִטַּמָּאוּ כִּי לַחְמָם לְנַפְשָׁם". וְשִׂמְחָה כָּזוֹ קָלוֹן הִיא לָהֶם שֶׁנֶּאֱמַר (מלאכי ב ג) "וְזֵרִיתִי פֶרֶשׁ עַל פְּנֵיכֶם פֶּרֶשׁ חַגֵּיכֶם": [הל' יו"ט ו' י"ח]
What is implied? Children should be given roasted seeds, nuts, and sweets. For women, one should buy attractive clothes and jewelry according to one's financial capacity. Men should eat meat and drink wine, for there is no happiness without partaking of meat, nor is there happiness without partaking of wine.
When a person eats and drinks [in celebration of a holiday], he is obligated to feed converts, orphans, widows, and others who are destitute and poor. In contrast, a person who locks the gates of his courtyard and eats and drinks with his children and his wife, without feeding the poor and the embittered, is [not indulging in] rejoicing associated with a mitzvah, but rather the rejoicing of his gut.
And with regard to such a person [the verse, Hoshea 9:4] is applied: "Their sacrifices will be like the bread of mourners, all that partake thereof shall become impure, for they [kept] their bread for themselves alone." This happiness is a disgrace for them, as [implied by Malachi 2:3]: "I will spread dung on your faces, the dung of your festival celebrations."
