Gifts are not reversible. They also don't have any fees.

However , if it gets reported that a gift was used while it was a goods transaction , the money shall be confiscated.
The buyer cannot get any profit , but if they are malicious , they can get your money taken away.

EDIT : Somebody said paypal gifts are reversible. I guess I haven't used it in the last three years and don't know much about it any more.