I observed a friend today, being offered a small gift. She was delighted to receive it. Her first thought after that feeling of gratitude, was, "I must get a gift for her in return."
I chimed in and suggested she leave it at "Thank you" and continue with simply graciously accepting, rather than immediately seeking to re-pay.
Accepting with grace. It's simple. But not always easy. Accepting without repaying directly is a stretch that allows us to stay in the flow of giving and receiving with ease.