412. A Gift; Seforim

59:10 If a person was given something as a gift, he recites “haTov vehaMeitiv” because it benefits both him and the giver. If the recipient is needy, the giver benefits because he has fulfilled the mitzvah of tzedaka. If the recipient is wealthy, the giver is happy that his gift was accepted. (Mishnah Brurah 223:21 disagrees and says that one should recite shehechiyanu upon receiving a gift.)

59:11 One does not recite shechiyanu upon acquiring religious texts because Torah study is a mitzvah, the purpose of which is not one’s personal enjoyment.

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