Q: Can I use maaser kesafim for zecher l’machatzis hashekel and matanos la’evyonim?
A: The Mishnah Berurah (694:3) writes that the basic fulfillment of matanos la’evyonim must be with one’s own money and not with that of maaser kesafim. This is because matanos la’evyonim is a separate obligation of Purim, beyond the regular mitzvos of tzedakah and maaser.
Each family member must give to two needy people. There is a dispute regarding the minimum amount given to each. The Mishnah Berurah (694:2) cites the Ritva that a minimal perutah suffices. However, many authorities require a significant gift, enough to buy a basic meal (see Shaarei Teshuvah 694:1).
Nonetheless, it is meritorious to give additional matanos la’evyonim. These additional gifts can be from maaser kesafim.
The same rule applies to machatzis hashekel. However, if a person stipulated “bli neder” when he began giving maaser and is experiencing financial hardship, he can use maaser money even for the basic matanos la’evyonim and zecher l’machatzis hashekel (Yechaveh Daas 1:87).