The best gift of all: Eternal Life!
It goes without saying that the only things of eternal value in this world are those that are eternal. Life in this world is temporal, not eternal, and therefore, the only part of life that has eternal value is that which lasts through eternity. Clearly, the most important thing in this world that has true eternal value is having a relationship with Jesus Christ, as the free gift of eternal life comes only through Him to all those who believe (John 3:16). As Jesus said, “I am the way and the truth and the life. No one comes to the Father except through me” (John14:6). Everyone is going to live somewhere for all of eternity, Christians and non-Christians alike. And the only eternal destiny other than the one in heaven with Christ is one that provides everlasting punishment for those who reject Him (Matthew 25:46).
Regarding the abundant material things this world offers, which many tenaciously seek after, Jesus taught us not to store up for ourselves earthly treasures which can be destroyed or stolen (Matthew 6:19-20). After all, we brought nothing into this world, and we can take nothing out of it.
*Taken from the article: “What things in this world have a true eternal value?” (http://www.gotquestions.org/eternal-value.html)