Offer made by US soldier on foot (4)
I believe the answer is:
gift
'offer' is the definition.
(thesaurus)
'us soldier on foot' is the wordplay.
'us soldier' becomes 'GI' (GI can mean an American soldier).
'on' means one lot of letters go next to another (in a down clue, letters appear on others).
'foot' becomes 'ft' (abbreviation).
'gi'+'ft'='GIFT'
'made by' is the link.
(Other definitions for gift that I've seen before include "Knack" , "''Never look a .... horse in the mouth" , "Offering" , "A present or gratuity" , "Endowment" .)