The mitzvah of drinking more wine than usual on Purim is one of the specific mitzvos of Purim day in accordance with the Rimazim and Sodos (secrets) included in the mitzvah; and one who withholds from fulfilling the mitzvah because he doesn’t understand the mitzvah has no part in [Klal] Yisroel, and in the acceptance of the yoke of the words of our holy Rabbis”.
Bina L’ittim Drush 21, Nitay Gavriel 73:1 fn1