For a transaction to take place there have to be two entities.
Accepting this duality is the first error.
If we don't notice this error then all that follows is a futile excercise. It is like beating around a bush.
We are all one. At least accept that we are all related. Within the family do we talk about giving and receiving? When the hand scratches a part of the body is it giving or receiving?
The writer is completely off the mark.