In a spiritual sense, dreaming of a gift may be pointing us towards our creative talents, of which we may not yet be aware. We need to acknowledge the gifts and talents we have and use them appropriately. In a spiritual sense giving in is submitting to a higher authority.
Psychological / emotional perspective: Each of us has a store of unconscious knowledge, which from time to time becomes available to us and may appear in dreams as gifts. Some of these gifts we are able to share with others. This satisfies one of the fundamental needs of the human being: to be able to give to others. Psychologically this represents our ability to belong to a community, to have others belong within our lives and to assume responsibility for other people.
Material aspects: Giving is all about the relationships we have with ourselves, the environment and with others. So to dream of giving somebody something in a dream indicates our need to give and take within a relationship – our need to give of ourselves, perhaps to share with others what we have, and to create an environment that allows for give and take.
To receive a gift within a dream is to recognize our talents and abilities. You might also like to consult the entries for present / presents for further information.