I'm sure you're going to get answers such as salvation, peace, love, kindness, humility so I'm going to ask if you mean something material-wise & who would it be for?
The best gift is always to give something of yourself.. Your time, yourself, or even just inviting people you know are alone this season into your life, home.
I'd even go so far to say, that living generously at Christmas (and all year round) ... can heal loneliness, and plays a large part in lifting depression.
Thank you Ananya. Blessings to you and your family also.