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8. Charity-Increasing in charity and establishing a charity fund:
One is to increase in charity throughout the month of Elul. Communities should begin collecting money so all families will have their Yom Tov needs by the time the festival arrives. This includes funding for Rosh Hashanah, Yom Kippur and Sukkos. [The Peri Chadash would distribute Mishlaoch Manos on Erev Rosh Hashanah so the poor are able to eat good foods for the Yom Tov meal.]
 Likkutei Sichos 14/369; Shaar Hamoadim Rosh Hashanah 9; Shaarei Halacha Uminhag 2/236.
As for the reason that there was no special charity fund established by the Sages for Rosh Hashanah and Sukkos, as was done for Pesach, perhaps this is due to the poor economic state of the Jewish people in exile, as well as because they did not wish to make a bad omen in emphasizing that there are paupers by the new year. [ibid]
 Likkutei Torah Riei 25a
 As states the verse in Nechemia regarding Rosh Hashanah “One is to eat fatty foods and sweet beverages, and give presents to those who lack [food].”
 For the Erev Yom Kippur and Motzei Yom Kippur meals.
 For the Yom Tov meals as well as for the expenses of building a Sukka and buying a Lulav and Esrog.
 Peri Chadash end of 581; Kaf Hachaim 581/101; In the Sefer Keser Shem Tov of Rav Gagin 6/60 he writes “I do not know why the custom has not become widespread”; brought in Likkutei Sichos ibid footnote 20