The receiver's capacity to be given to his return gift of the original giver.

接受者有能力接受礼物，有能力给还赠与者礼物。

youdao

If the giver can recognise and accept this return gift, this gratitude, a benign circle may be set up in which both parties give something of value to each other.

如果赠与者能够识别和接受这种返回的礼物，这种感恩，这种良性循环就可以建立起来，双方可以彼此给予有价值的东西。

youdao

youdao

Hef may have filed a gift tax return reporting the bauble, and any gift tax would be his responsibility.

FORBES: Who Pays Tax On Hef's Engagement Ring Sale?

For more information, see my earlier post, Instructions For 2010 Gift Tax Return Were Revised.

FORBES: Pssst. Don't Tell The IRS. It's Spring And The Estate Tax Has Been Reinstated

The IRS pulled incorrect 2010 gift tax return instructions and substituted them with revised ones.

FORBES: Pssst. Don't Tell The IRS. It's Spring And The Estate Tax Has Been Reinstated