My the mishkan the willingness of the heart was a concern as Hashem has everything, so the only thing one gives is the heart. I heard once that Betzalel had to be lachashov machashovos, think thoughts. Why? To know where to place one’s contribution depending of the willingness of the heart. The RMA paskens that by Mishloach Manos, even though one does not want to accept it, is still yotzei. The Chasam Sofer explains that there the importance is the giving to show peace and unity by sharing one’s meal.
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