We learned in the mishna that even the poorest of Jews should not eat until he reclines. It was stated that amora’im discussed the requirement to recline. Everyone agrees that matza requires reclining, i.e., one must recline when eating matza, and bitter herbs do not require reclining. With regard to wine, it was stated in the name of Rav Naḥman that wine requires reclining, and it was also stated in the name of Rav Naḥman that wine does not require reclining.
וַאֲפִילּוּ עָנִי שֶׁבְּיִשְׂרָאֵל לֹא יֹאכַל עַד שֶׁיָּסֵב. אִיתְּמַר: מַצָּה צָרִיךְ הֲסִיבָּה, מָרוֹר אֵין צָרִיךְ הֲסִיבָּה. יַיִן, אִיתְּמַר מִשְּׁמֵיהּ דְּרַב נַחְמָן: צָרִיךְ הֲסִיבָּה. וְאִיתְּמַר מִשְּׁמֵיהּ דְּרַב נַחְמָן: אֵין צָרִיךְ הֲסִיבָּה.
He will arrange his table beautifully with fine dishes according to his ability, and he will prepare his seating place to recline in a dignified manner. Rema: Even a poor person who has no cushions should sit on a bench (Mordechai, beginning of the chapter on Erev Pesach)
יסדר שלחנו יפה בכלים נאים כפי כוחו ויכין מקום מושבו שישב בהסיבה דרך חירו': הגה ואפילו עני שאין לו כרים ישב על הספסל (מרדכי ריש פרק ערבי פסחי'):
When he reclines, he should not lean on his back, nor on his face, nor on his right side, but on his left side. (There is no distinction between a person who is lame and one who is not.)(Tur in the name of Rashi and the Tosefot, in siman 136)
כשהוא מיסב לא יטה על גבו ולא על פניו ולא על ימינו אלא על שמאלו: (ואין חילוק בין איטר לאחר) (טור בשם רש"י ות"ה בסי' קל"ו):