It is hard sometimes not to fall into the trap of 'counting' gifts whether they be favours done, actual physical things or an act of service. It is hard not to keep score with some people. This is not truly gift giving.
A true gift is given without the expectation of thanks, a gift in return or reward.
The paradox is that when you give a gift with your whole heart and without the expectation of anything in return, you actually are rewarded. The reward is the fact that you have given from your heart, and that makes you feel good.
The universe works on the threefold rule; whatever you put into the world, you will receive three fold.
In order to receive, you have to be able to give with your whole heart and mind without the expectation of something in return.