The greatest gift doesn’t exist. Once received, there are no more possibilities to desire, which means we are dead or, maybe, in a state of perfection. Hence, my answer is quite apparent. The greatest gift is not to need any other gift whatsoever. Anything else is reachable, therefore, less than something else. When I get the “more,” the process restarts in a neverending loop. Breaking this loop is way more fulfilling than anything else.