If I sell you anything, we’ll trade in valuables. It’s a transaction, and it is consider an equal exchange. You give me money, and I give you something in return. An agreement is reached.
A gift, instead, it is a gesture comes from your heart. You don’t need anything in return; a smile will make the job.
Giving a gift is an act of kindness and reflects the pleasure of making the recipient happy. You don’t need a particular reason to make a gift, not even a special occasion, when a present is unexpected is even more valuable.
Giving gifts is as pleasurable as receiving them, seeing the smile and the joy in someone opening them is an enjoyable moment for everybody.