The gift is a story of kindness, tragicomedy communication barriers and love. It centres around a couple, Iron (a hearing musician) and Tara (a deaf dancer). Iron rescues Tara from a train accident and falls in live her. But it is a starcrossed love because Tara expects Iron to understand her by learning to sign and this is something he finds difficult. The film also sheds light on Amrican Sign Language and some technology (Cochlear implant) that is controversial in the Deaf community. The plot ends with a tragicomic twist turning upside down the relationship.