Albert Barnes Commentary Nehemiah 8:10

"Then he said unto them, Go your way, eat the fat, and drink the sweet, and send portions unto him for whom nothing is prepared; for this day is holy unto our Lord: neither be ye grieved; for the joy of Jehovah is your strength." — Nehemiah 8:10 (ASV)

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).