Hakeem Mohammad Mustafa Bijnori, a senior khalifa of Hakeem al-Umma (Allah have mercy on them) said;
Giving a gift being a Sunna is an act of worship (ibadah). And the soul of worship is sincerity(ikhlas: doing solely for Allah’s pleasure). Therefore, one who is giving the gift should try his best to preserve this sincerity.
The best way to do so is to contemplate presenting this gift to Allah, considering the person to whom it is being handed to as a carrier or an agent. By doing so automatically all the requisite conditions and etiquettes required for giving a gift will be fulfilled. Moreover, one will never even think of boasting doing a favor. His condition will be as per the following verse
(Do not take pride in serving the King! Be content that He has tolerated your services!)
Ma’moolat e Ashrafi, page 56