**Today's Halacha is dedicated f or the refuah and haslacha of Ronnie, Sharon, Eli and all the children of CARE** One of the obligations of Purim is "Matanot La'ebyonim" – giving gifts to the poor. Does one fulfill this obligation through "Mehila," meaning, by waiving an outstanding debt? For example, if a person lent a poor person $500 at some point before Purim, can he approach the debtor on Purim, announce that he foregoes on the loan, and thereby fulfill the Misva of Matanot La'ebyonim? The authorities debate this question, and Hacham Ovadia Yosef rules that one cannot fulfill his obligation in this fashion. The Misva of Matanot La'ebyonim requires giving new money to the needy, and therefore it does not suffice to forgive a debt. By the same token, one cannot fulfill this obligation by paying a poor person's outstanding debt. For example, if a person approaches the local grocer and pays the outstanding bill of a certain customer who cannot afford to pay for his food, he has certainly performed a great Misva of charity, but he has not fulfilled the specific obligation of Matanot La'ebyonim. This obligation requires giving a poor person new money that he does not yet have, and therefore paying off his debt does not suffice. Does one fulfill this obligation by giving a poor person a check? A check, intrinsically, has no value, and the poor person must go to the bank to deposit it before he can use the funds. Perhaps, therefore, checks do not suffice for this Misva. However, Rav Shlomo Zalman Auerbach (Israel, 1910-1995) ruled that one may fulfill this obligation through a check, even if the banks are closed that day. The check gives the poor person credit with certain people, and this credit he now enjoys suffices for the Misva of Matanot La'ebyonim. Those who are accustomed to allocating one-tenth of their earnings to charity cannot include Matanot La'ebyonim in their tithe. Matanot La'ebyonim constitutes a strict halachic obligation, and it therefore cannot be considered a charitable donation. One may, however, give a larger sum than is required for Matanot La'ebyonim, and count the extra money toward his charity tithe. If, for argument's sake, Matanot La'ebyonim requires donating $5 to charity, a person can donate $50 and count $45 of that amount as charity. Matanot La'ebyonim is the central obligation of Purim, and takes precedence over the other Misvot of the day. More generally, it is customary during this time of year to make the needs of the poor one's priority. During the season of Purim, the Sadikim go into grocery stores, butcher shops and the like and voluntarily cover the debt of needy customers, without informing them, in order to assist them. This custom assumes particular importance this year, when, unfortunately, so many people in our community and beyond are struggling to cover their expenses. Summary: The obligation of Matanot La'ebyonim on Purim requires giving the poor individuals new money, and, as such, one does not fulfill this Misva by foregoing on an outstanding debt or paying a poor man's debt to his creditor. One may fulfill this obligation with a check. One who customarily gives a tenth of his income to charity may not use tithe money for the minimum requirement of Matanot La'ebyonim, but he can use it for a larger Matanot La'ebyonim donation. It is customary during the season of Purim to increase one's charitable activities.