When a tailor makes and sells a garment, only one service is performed, that of putting clothes on the body. The same is true of the cobbler making and selling a pair of shoes; the only service in this case is to put shoes on the feet. But when a person makes a gift to another person, of money or some object, a double service is performed. First, the receiver derives a material benefit from the gift. Second, the giver derives a spiritual benefit because this act of generosity would have brought a blessing to his soul.