The gift can be defined as a contract, but it is a one-sided contract. The distinction between one-sided and two-sided contracts is not based on the number of desires that create the transaction, but on the number of obligatory results that derive from it... A gift contract does not create mutual obligations of the contractors, and the performance of the contract by the debtor does not depend on parallel performance by the other party to the engagement and is not conditional on it" (ibid., p. 29). emphases added).
In the chapter, which deals with section 1 of the Gift Law and the definition of a "gift", it was held:
"The contract is considered for consideration when each party to the contract intends to derive an advantage. The contract is considered free of charge – or free of charge – when one party intends to give an advantage to the other party. We have used the term "advantage" here, because it is very general and therefore includes any benefit that can derive from the conduct (praestatio) of the party to the contract towards the other party...
The idea of philanthropy, the desire to do good – or more generally, the desire to give free of charge – stands in contrast to the idea of remuneration, payment, reciprocity, and monetary consideration" (ibid., p. 184). emphases added).
Similar statements were made in Daniel Friedman and Nili Cohen Contracts Volume 1 (2nd edition, 2018). In the chapter, titled "Acts of Kindness and the Demand for Consideration", under the heading "The Essential Test", it is recorded:
"A business-relevant test should be applied. According to this test, the action is not a gift, if the main motive for its performance is an economic-commercial interest, as opposed to an intention to enrich the recipient" (p. 555).
- Against this background, it is easy to understand the law regarding real estate in general and real estate taxation in particular. Other Municipality Requests 272/86 Al-Kari v. Al-Kari, IsrSC 42(2) 411 (1988), fixed The Honorable Judge Avraham Halima: "An agreement that includes a mutual waiver of rights and obligations [In real estate] Among those who signed it... given and signed by the deceased in return" (paragraph 5).
This ruling served as the basis for a judgment given last year in the Jerusalem District Court, by the Honorable Vice President Arnon Darel, in circumstances similar to those here, although the legal question there was different. Thus it was held: