The Gemara asks: But if so, why does the first tanna require another verse? The Gemara explains: He maintains that one verse serves to give a poor person precedence over a wealthy person, while the other one serves to give a poor person precedence over a destitute person, i.e., a complete pauper who owns nothing.
The Gemara adds: And both verses are necessary, as had the Torah taught us only that a poor person comes before one who is destitute one could have said that this is because a destitute person is not ashamed to demand his money; he is so needy he is not embarrassed to ask for money. But with regard to a wealthy person, who is ashamed to demand his wages, one might say that a poor person does not receive precedence over him. And conversely, had the Torah taught us only that this halakha applies to a wealthy person one could have said that it is because he does not need his wages right away, but with regard to a destitute person, who does need it immediately, say that it does not apply. It was therefore necessary for both verses to be stated.
the same days on which the Jews enjoyed relief from their foes and the same month that had been transformed for them from one of grief and mourning to one of festive joy. They were to observe them as days of feasting and merrymaking, and as an occasion for sending gifts to one another and presents to the poor.
GEMARA: The Gemara asks: Whose opinion is expressed in the mishna? It is not that of the first tanna of the baraita, who interprets the phrase: “From your brothers” (Deuteronomy 24:14), and it is not Rabbi Yosei, son of Rabbi Yehuda. The Gemara clarifies: What is this baraita that is referred to here? The Gemara explains: As it is taught in a baraita:
...
...
The law as regards Purim money for the poor. Containing 4 paragraphs:
All people must give at least two gifts to two poor people. Rema: Some say that there is [support] to give prior to Purim a half-coin that is established in that place and in that time as a memorial to the Shekel half-coin that they would give in Adar. And since "terumah [tithe]" is written three times in that portion, there is [support] to give three [half-coins] (Mordechai, beginning of the first chapter of Yoma). And there is [support] to give on the night of Purim prior to praying the Mincha prayer (Maharil), and such is the custom in all these provinces. And there is [support] to give 3 half-coins of the bigger [coins] in these provinces, for there is no coin that is only half beside for [the bigger coin], and in Austria, they would give 3 half-coins of Vienners, which were also called "halfs". And so it is for each province. And only someone who is 20 or older is obligated to give. And some say that one should give the half-shekel to charity in addition to these three halves, but that is not the custom.
...
You shall not abuse a needy and destitute laborer, whether a fellow Israelite or a stranger in one of the communities of your land.
אביון is one who longs for everything, (lacks all the necessities of life; cf. Rashi on Deuteronomy 15:4).
...
If, however, there is a needy person among you, one of your kin in any of your settlements in the land that your God יהוה is giving you, do not harden your heart and shut your hand against your needy kin.
...
כ She gives generously to the poor;Her hands are stretched out to the needy.