The RMA paskens SA O’CH 695,4 that if someone sends mishloach manos and the other does not want to accept it, he is still yotzei. The Chasam Sofer explains that the mitzva is the giving, to show love and unity, and not the receiving. According to this if he takes it himself and not by shaliach it should not matter and also if sent through the USPS. The halacha is in hilchas sudas Purim that the sudah should not be sudas kreso but sharing it with others. Therefore, says the Ksav Sofer, that if he has a good heart and wants to give a mishloach manos on Purim Katan, he can also make a sudah. The SA starts with yeriah and finishes with ahavah both tamid which is included in שני תמידים כהלכתם.
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