Shama-il Tirmidhi Chapter 47, Hadith Number 15 (340).

‘Aayeshah Radiyallahu ‘Anha reports that Rasulullah Sallallahu ‘Alayhi Wasallam accepted gifts, and also gave presents in return.

It is a sign of complete etiquette, that the feeling of a person is taken into consideration in returning a present. There is no benefit for one in not re-compensating a gift. Many a time due to intense love one goes through hardships to give presents. In re-compensating a present one is also made happy. It does not result in a loss, but is of benefit. Therefore in some ahaadith instead of ‘Wa yuthibu minha’ (and he re-compensated it), ‘Wa yuthibu khayram minha’ (and he re-compensated something better than it) is mentioned. From other ahaadith too this noble habit of Sayyidina Rasulullah Sallallahu ‘Alayhi Wasallam is evident, that he gave more in return for a present received.