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Quote from Sheldon in the episode The Bath Item Gift Hypothesis
Sheldon: Oh, Penny. I know you think you're being generous, but the foundation of gift-giving is reciprocity. You haven't given me a gift, you've given me an obligation.
Howard: Don't feel bad, Penny, it's a classic rookie mistake. My first Hanukkah with Sheldon, he yelled at me for eight nights.
Penny: Now, honey, it's okay. You don't have to get me anything in return.
Sheldon: Of course I do. The essence of the custom is that I now have to go out and purchase for you a gift of commensurate value and representing the same perceived level of friendship as that represented by the gift you've given me. It's no wonder suicide rates skyrocket this time of year.
Penny: Okay, you know what? Forget it. I'm not giving you a present.
Sheldon: No, it's too late. I see it. That elf sticker says to Sheldon. The die has been cast, the moving finger has writ, Hannibal has crossed the Alps.
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