Giver of the Gift

D&C 88:32

...they shall return again to their own place, to enjoy that which they are willing to receive, because they were not willing to enjoy that which they might have received.

33 For what doth it profit a man if a gift is bestowed upon him, and he receive not the gift? Behold, he rejoices not in that which is given unto him, neither rejoices in him who is the giver of the gift.