It may come up on different occasions, like when it's your birthday and you expected gift and was given money, do you think there's value in it or not? Or where you expect someone to help you financially to start up a business & the person gives you an Item in place of money, would you value it?
Which one do you think has more value? To be given a gift(item)? Or To be given a money?

It depends on the worth of the item.