Is it permissible for the one to whom a gift was given to return it, and for the giver to accept it? What is the Sharia ruling in this case?

Accepting a gift is religiously recommended. The Prophet, peace and blessings be upon him, forbade refusing it unless there was a legitimate religious reason to do so. If there is a legitimate excuse for not accepting a gift, it is recommended to console the giver by explaining the excuse. If the gift is accepted, it should not be returned thereafter. It is not permissible for the giver to reclaim their gift after it has been given, but if the recipient returns it themselves, there is no harm for the giver in accepting it.