If I give you a gift, it's because:
1. I like you
2. I value our friendship
3. Doing it makes me happy
4. I hope you like it
If you give me a gift, it's because:
1. You should not have done that
2. I am a trash human being who doesn't deserve gifts
3. I have clearly burdened you with my friendship
4. I will spend the rest of my natural existence working to repay this debt either in this life or the next