Q. Can one send flowers or a nice vase as Shalach Manot to an elderly woman that is often intubated on line support and suffers from severe diet restrictions and comply with this mitzva.
A. On question 4145 we answered:
“On question 3073 regarding a patient that is in hospital and is being fed intravenously as he can’t digest any food and a friend would like to send him Shalach Manot to rise his spirits on Purim.

Since the patient complained that he dislikes the smell in his multiple people room. Would one comply with this mitzva by bringing him an air freshener with a scent he likes? To what we answered: “Tzitz Eliezer (9: 33) rules that cigarettes, cigars, smelling and chewing tobacco, although in Yom Tov some Poskim permit their use, since they consider them to be for those who use them Ochel Nefesh or needed as actual food.

However, in regard to Shalach Monos you require actual edible and nourishing food. Other Poskim disagree and permit them for Shalach Monos also (Divrei Yisroel 1: 223, quoted by Piskei Teshuvos 695: 17). One may argue that the same may apply to other desirable and needed scents and fragrances. And as they also argue, they may be enhancers for getting a greater appetite and eating better.

Besides, some Poskim also permit, after one has already complied with proper food Shalach Mones, to send other desirable non-food gifts as Shalach Mones and called them by that title (Divrei Yisroel 1: 223, Beis Sheorim 380, Piskei Teshuvos 695: 17). Horav Shlomo Miller’s Shlit’a opinion is that you should make an effort to have the air freshener delivered during Purim if this is going to give the patient happiness and cheer him up.

See also question 3055.” In our particular case, Horav Shlomo Miller’’s Shlit’a opinion is that surprisingly roses and other flowers are edible and considered food. See Shulchan Aruch (O.H. 204: 11) regarding what is the proper bro

Horav Shlomo Miller’’s Shlit’’a opinion is that it also applies to other similar edible flowers”
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Rabbi A. Bartfeld as revised by Horav Dovid Pam, Horav Aharon Miller and Horav Chanoch Ehrentreu and Horav Kalman Ochs Shlit’a