Let's discuss first what meant by 'Gift '?
Gift can be actual thing or just a gesture or a feeling ,it can come in every form, some give gifts to others for just a formality some give gift to others to repay the favour, some give gifts to others because it's festival or birthday or anniversary or something special like this, and many more.
Next question will be why we give gifts?
We say to express our gratitude to others or to express our feelings or to make other person remember us for a long time .
Then what will be greatest gift?, it should be the gift that anyone can have something that is unique for everyone something that someone can treasure and make good use of it for a long time What will it be? The answer is simple it's YOU my friend and YOUR LIFE yes you heard right it's something that is unique and only you can have it. it's been always yours and the greatest gift for life is TIME so make meaningful use of these two things without it no other thing is possible.