There is a famous idea that Purim is “k’yom kipurim” or Purim is like Yom Kippur. The thought is that they are really one day. We know that every Yom Tov is Chazti lachum and Chatzi lashem. Half the day is spiritual pursuits for Hasem, ie learning, prayer, chesed and the other half is seuda, simchat yom tov. Therefore, Purim is the physical aspect of the Yom Kippur spiritual dialectic. However, there is one intersecting aspect of both holidays: Chesed. Both days share that common idea. On Yom Kippur kapparot or tzedah, on Purim it is matanot levyonim and visting people with gifts. Go to a hospital, old age home, elderly person for a few minutes. Bring them some food and talk to them.
To the Shikkerdovid Purimm has the same depth, spirituality and holiness of Yom Kippur . Therefore, eat, drink and be merry with the same intensity that you pray on Yom Kippur. Drink for your existence tomorrow the way that you pray for existence on Yom Kippur.