The philosopher Lucius Annaeus Seneca, lived between 4 BC and 65 AD. He was a tutor to the Emperor Nero and wrote, among other things, De Beneficiis (On Benefits) which includes a section on gift-giving.
Here's what I gathered:
The gift isn’t the gift
‘It is not the thing which is done or given, but the spirit in which it is done or given, that must be considered, because a benefit exists, not in that which is done or given, but in the mind of the doer or giver.’
Don't send useless gifts
‘We must be careful not to send useless presents, such as hunting weapons to a woman or old man, or books to a rustic, or nets to catch wild animals to a quiet literary man. On the other hand, we ought to be careful, while we wish to send what will please, that we do not send what will insultingly remind our friends of their failings, as, for example, if we send wine to a hard drinker or drugs to an invalid, for a present which contains an allusion to the shortcomings of the receiver, becomes an outrage.’
Make it last
‘We should above all choose lasting presents, in order that our gift may endure as long as possible; for few are so grateful as to think of what they have received, even when they do not see it. Even the ungrateful remember us by our gifts, when they are always in their sight and do not allow themselves to be forgotten, but constantly obtrude and stamp upon the mind the memory of the giver.’