The Laws of Purim vol.2 no.6

1. It is a Torah requirement to listen to a proclamation about the actions of Amalek and our obligation to destroy their people. Although this basic obligation is fulfilled through reading the Torah portion on Shabbos Parshas B'shalach or Ki Tetze, it is a Rabbinic obligation to do so on the Shabbos before Purim or if necessary during the Torah reading on Purim day itself. This obligation applies to men and boys age six or older (1) and according to many Halachic opinions also includes women. In order to fulfill this obligation one must specifically intend to fulfill the Mitzva of proclaiming and remembering the actions of Amalek and our obligation to destroy them.
2. Before or on Purim every male age thirteen and older gives three half-dollar coins to charity. In some congregations these coins are supplied for one to exchange with the equivalent amount of money being given to tzedaka. After the exchange is completed this ritual is then fulfilled through giving these three half-dollar coins themselves to tzedaka.
3. Every person the age of bar and bas mitzva is obligated by Chazal to listen to every word of the Megilah in its proper sequence during the night and day of Purim. It is preferable for one to follow the reading inside a text in order that he can immediately fill in any missed words that he doesn't hear from the Reader. Parents are obligated to ensure that their children ages eight or nine and older hear every word of the Megillah reading, preferably in the synagogue.
4. Every person the age of bar and bas mitzva must also give gifts to two poor people, known as Matanos Laevyonim, during Purim day. A lady may fulfill her obligation through her husband's gifts, however, children must give gifts of their own. Although one fulfills this obligation with any amount of money, it is preferable to give the amount equivalent to a meal. In addition, although these gifts must be given on Purim, one may appoint a messenger before Purim to secure their distribution on Purim.
5. Every person the age of bar and bas mitzva must also give one gift consisting of two different foods, known as Mishloach Manos, to a fellow Jew during Purim day. Children ages five or six and older should also be provided with two foods to give to a friend (2). In this case a lady can not rely on her husband's gift but must send her own gift to one of her friends.

(1) Children in Halacha p. 171.
(2) ibid. p. 176

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