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Charles Lamb is saying that some people give gifts not because of their value, but to make the recipient feel obligated to be grateful. The gifts have no real worth or meaning, they are just given to try to earn disproportionate thanks and appreciation from the recipient.
Lamb suggests we shouldn’t feel substantial gratitude for such worthless gifts, and it’s better to “thank them for nothing”. Overall, the quote criticizes people who give meaningless gifts just to make the recipient beholden to them, rather than out of true generosity or thoughtfulness.