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Quote from Sheldon in the episode The Peanut Reaction

Sheldon: The entire institution of gift giving makes no sense. Let's say that I go out and I spend 50 dollars on you. It's a laborious activity because I have to imagine what you need whereas you know what you need. Now I could simplify things, just give you the 50 dollars directly and then you could give me 50 dollars on my birthday and so on; until one of us dies leaving the other one old and 50 dollar richer and I ask you is, it worth it?

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