The best gift I've ever received? No hesitation. Jesus. He died on the cross for my sins, your sins, humanity's sins, so that we didn't have to do so ourselves. If we had to take to the cross every time we fell from Grace, I'd have had to die a few too many times already. If you haven't learned of this awesome gift yet, please contact me for more information. He gave you salvation also. You just have to unwrap the present to find out how much He can fit in that little box (or book, in this case).
Other than that, I'm going to say forgiveness from my family and friends has been the best gift that I've been given. I know, I'm probably supposed to come up with a real, tangible, open-able gift here, maybe that I got for my birthday or Christmas. Or just because. But I really can't break that down and choose one. Every tangible gift that I have ever been given was given from someone's heart, for a specific reason that was significant in my relationship with that person.
Although, I'll tell you, a few years ago, my best friend gave me a James Avery Rosebud Cross necklace for my birthday. I have taken it off just a handful of times. Once when I had Son, 'cause they made me take it off, but the first thing I asked (after the obvious "How's the baby?") about was my cross. Mom had already taken the liberty to put it back on me while I slept. He gave me this necklace in a very delicate time in our lives. But it proved to me that no matter what, he would be my friend. Like I said, it was bought with a specific reason that was significant in our relationship- it said, "I'm here, and He's here, even if you feel alone". I still hear those words when I see it hanging on my neck in the mirror, when it's being pulled on by Son or Daughter, and the most when someone comments on it.
I recently discovered that I'm about to be a single mother living with her parents, rather than a married woman working on her relationship with her husband. I cling to the promise that this necklace reminded me was made long ago. That I'm never alone in my sorrows, that whatever happens, there is something good to come from it, even death, as Jesus' story tells. Even if we can't see the "why" there is purpose in everything God sends our way.
Forgiveness, Salvation, and reminder that both are from above. That is the best gift anyone can ever receive.