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To gift items in Last Epoch, you need to use the game’s built-in gifting system designed to encourage cooperative play while limiting abuse. Here’s how it works:

1. Play Together to Earn Resonance
You can only gift items that dropped while you were playing in a party with the recipient. During gameplay Last Epoch Gold, killing monsters together grants you a special currency called Resonance, which is required to gift items if the recipient was not present when the item dropped. Resonance comes in two types:
- Golden Resonance: Used to gift Normal, Magic, Rare, Set, and Unique (without Legendary Potential) items and Idols.
- Obsidian Resonance: Needed to gift Exalted, Unique with Legendary Potential, and Legendary items.

You earn Resonance by actively participating in combat alongside your friend in the same zone; simply being in town or AFK does not count. Progress toward Resonance is saved between sessions, but the drop is RNG-based and can take time.

2. Open the Gifting Menu  
Open your inventory, then click the Gifting tab located near the “Sort Items” button. This opens your Gift Inventory and shows a list of friends you can gift to, along with the amount of Resonance you have with each.

3. Select and Send Items  
Drag an eligible item from your inventory into the Gift Inventory window and select the friend you want to send it to. Confirm the gift, which consumes the appropriate Resonance if the recipient wasn’t in the instance where the item dropped. If the item dropped while both players were present, Resonance is not required.

4. Receiving Gifts  
The recipient gets a pop-up notification and an icon on the screen. They must confirm the gift to move the item from the Gift Inventory to their own inventory before they can use it.

5. Important Notes 
- Items can only be gifted to players who meet the faction requirements of the item (e.g., Circle of Fortune vs. Merchant’s Guild).  
- Gifting is restricted to items found during shared gameplay; you cannot gift merchant-bought items or items found while your friend was offline without Resonance buy Last Epoch Gold.  
- Resonance is consumed upon gifting, so use it wisely on valuable items.