What is the ruling on accepting and benefiting from gifts from the bank if they are given in exchange for using a bank card and not in exchange for depositing money into the account, especially in two cases: first, when the account is emptied of its balance at the time the gift is added, and second, when there is a balance, knowing that the gift is not tied to the presence or absence of a balance?

If the ATM machine deducts the transaction value from your current account in another bank, the relationship is one of agency, not a loan. It is permissible to receive incentive rewards for using the card, which are a percentage of what the bank receives from the merchant, as long as the merchant's sale using the card is at the same price as a cash sale. There is no harm in benefiting from it as long as the reason for it is the use of the card for permissible transactions.