Gift here (7)
I believe the answer is:
present
This clue is a double definition.
'gift' is the first definition.
('present' can be a synonym of 'gift')
'here' is the second definition.
('present' can be similar in meaning to 'here')
(Other definitions for present that I've seen before include "offering" , "Hand over < donation" , "Christmas hand-out" , "Repents (anag.)" , "show" .)