Is the one that you can give to yourself; and all it takes to receive it is a personal commitment to accept it and some careful, conscious design of how you live your life
The most valuable gift - is time.
Far too much time is wasted unconsciously on things that we feel obliged to continue doing: sitting in traffic, writing reports that nobody actually reads, attending endless meetings where nothing gets resolved, engaging in endless cycles of thought about an incident in the past that you now have no power to change.
Make a commitment to yourself today to spend your time that you have been gifted this year, better.
Let go of the need to write long-winded e-mails, get rid of the clients that pay you late and don't challenge you to be the best version of yourself, subscribe to new and more innovative systems that improve your productivity and give you some of your time back so that you can do more joyful things with it.
When your time is not committed to doing 'important things' of a serious nature - then go spend it on enriching your soul with things that make your life full of meaning.