Acharya Prashant explains that when receiving a gift, one should focus on the giver rather than the gift itself. He emphasizes that a real giver provides based on their own nature and simple being, rather than the recipient's merit or eligibility. Often, the mind fails to recognize the value of a gift because it may appear in an unsavory or unrecognizable form, like gold found in lumps of soil. He advises that if a gift comes from a loving source, it should be accepted regardless of its appearance, while gifts from the wrong source should be rejected even if they seem attractive.