What does Matt think is the purpose of a gift?

From the text:

Matt wrinkled his face, thinking that over. "Gift?" he asked.
Kira was startled that he didn't understand. "When you care about someone and give them something special. Something that they treasure. That's a gift."
Matt laughed. "In the Fen, they don't have that," he said. "In the Fen, iffen they give you something special, it be a kick in your buttie."