The "sending of portions" to the poor is not distinctly mentioned in any but the later historical Scriptures (compare the margin reference). The practice naturally grew out of this injunction of the Law Deuteronomy 16:11, Deuteronomy 16:14.

Eat the fat, and drink the sweet - Eat and drink the best that you have; and while ye are feeding yourselves in the fear of the Lord, remember those who cannot feast; and send portions to them, that the joy and the thanksgiving may be general. Let the poor have reason to rejoice as well as you.

For the joy of the Lord is your strength - This is no gluttonous and drunken festival that enervates the body, and enfeebles the mind: from your religious feast your bodies will acquire strength and your minds power and fervor, so that you shall be able to Do His will, and to do it cheerfully. Religious joy, properly tempered with continual dependence on the help of God, meekness of mind, and self-diffidence, is a powerful means of strengthening the soul. In such a state every duty is practicable, and every duty delightful. In such a frame of mind no man an ever fell, and in such a state of mind the general health of the body is much improved; a cheerful heart is not only a continual feast, but also a continual medicine.

Then he said unto them,.... Nehemiah the Tirshatha or governor:

go your way; to their own houses, and refresh themselves; it being noon, and they had stood many hours attentive to the reading and expounding of the law:

eat the fat, and drink the sweet: not a common meal, but a feast, consisting of the richest provisions, the best of food and liquors

and send portions unto them for whom nothing is prepared; for the poor, who had no food at home provided for them; the widow, fatherless, and stranger, who at festivals were to partake of the entertainment, Deuteronomy 16:11

for this day is holy unto our Lord: neither be you sorry; confirming what the Levites had said and exhorted to, Nehemiah 8:9

for the joy of the Lord is your strength; to rejoice, as the Lord commanded them on such days as these, was a means both of increasing their bodily strength and their inward strength, and of fitting them the more to perform their duty to God and men with cheerfulness, which sorrow and heaviness made unfit for; and the joy which has the Lord for its object, and comes from him, is the cause of renewing spiritual strength, so as to run and not be weary, walk and not faint, in the ways of God.

And he said to them (viz., Nehemiah as governor and head of the community, though the fact that his address is mentioned does not exclude the participation of Ezra and the Levites): "Go, eat the fat, and drink the sweet, and send gifts to them for whom nothing is prepared, for this day is holy to our Lord; neither be ye sorry, for joy in Jahve is your refuge." משׁמנּים, fatnesses (λιπάσματα, lxx), fat pieces of meat, not "rich cakes" (Bertheau); comp. שׁמנים משׁתּה, Isaiah 25:6. ממתּקּים, sweetened drinks. The sense is: Make glad repasts on good feast-day food and drink; and send portions to the poor who have prepared nothing, that they too may rejoice on this festival. מנות, gifts, are portions of food; Esther 9:19, Esther 9:22; 1 Samuel 1:4. Hence we see that it was customary with the Israelites to send portions of food and drink, on festivals, to the houses of the poor, that they too might share in the joy of the day. נכון לאן for נכון אין לאשׁר (see rem. on 1 Chronicles 15:12), to them for whom nothing is prepared, who have not the means to prepare a feast-day meal. Because the day is holy to the Lord, they are to desire it with holy joy. יהוה חדות is a joy founded on the feeling of communion with the Lord, on the consciousness that we have in the Lord a God long-suffering and abundant in goodness and truth (Exodus 34:6). This joy is to be to them מעוז, a strong citadel or refuge, because the Almighty is their God; comp. Jeremiah 16:19.

Then he said unto them, Go your way, eat the fat, and drink the sweet, and send portions unto them for whom nothing is {f} prepared: for this day is holy unto our Lord: neither be ye sorry; for the {g} joy of the LORD is your strength.

(f) That is, remember the poor.

(g) Rejoice in the Lord, and he will give you strength.

8:10 Eat - Feast before the Lord. Send - For the relief of your poor brethren. Holy - Being the feast of trumpets, and the beginning of this joyful month, wherein so many days of thanksgiving were to be observed. Strength - Rejoicing in God in serving him with chearfulness, and thankfulness, which is your duty always, but now especially, will give you that strength both of mind and body, which you greatly need, both to perform all the duties required of you, and to oppose all the designs of your enemies.

8:9-12 It was a good sign that their hearts were tender, when they heard the words of the law. The people were to send portions to those for whom nothing was prepared. It is the duty of a religious feast, as well as of a religious fast, to draw out the soul to the hungry; God's bounty should make us bountiful. We must not only give to those that offer themselves, but send to those out of sight. Their strength consisted in joy in the Lord. The better we understand God's word, the more comfort we find in it; the darkness of trouble arises from the darkness of ignorance.