gifts are special things given to people so they can enjoy themselves. Birthday's and Christmas are most common to give these gifts but they can also be given to help someone out with buying some new clothing for a new job, or baby showers, wedding showers, housewarming parties. Gifts are given because you care about them, and is given on top of what other expenses you might owe them. Let's say, hypothetically, that you want to give a gift to help two people fly to California, the money would be given to them even if you owe them for doing something like paying for school for you. Gifts are unconditional like the love that a family shares.
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Comments Anyone???
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For the record, owing money has nothing to do with. That simply came up because it was a convenient time to bring it up and it loosly applied.