During gift giving seasons, birthdays, Christmas, mother's and father's days, you'll often hear the phrase "It's the thought that counts". And often it is accompanied by either a lackluster gift, or at least the joke of one.
"Well, I least I thought to get you something, and it shows I care somewhat." In reality, we know that the gift itself matters, because it doesn't communicate anything positive to give someone a terrible gift.
There is another sense in which at Christmas (and within the limits of genuine gift-giving) that the only thing that matters is the thought behind it - provided that the thought is the correct thought. You see, we give gifts and celebrate together in memory of the great gift we have received from God Himself. And when that is the thought behind your gift, it's the only thing that counts.