What is the greatest gift God has given us?
Life and all that life makes possible, within God's plan for the salvation of mankind and bringing us into His family.
If we had never been born, no other gift could have any meaning for us.
"I have come that they may have life, and that they may have it more abundantly" (John 10:10).
Not so much this physical life. Most people appreciate being alive, but not everyone. In this evil world, some people's lives are so empty and miserable, they do not even like being alive.
But this physical life is just the beginning of an opportunity to have eternal life in God's kingdom and family.
That is the greatest gift.