The Ultimate Gift is a beautiful reminder of the value of life. While it is not the most groundbreaking film from a technical standpoint, the core message is both poignant and important. The relationships between Jason and the rest of the characters (especially Emily and Red) are emotionally driven and create immediate investment. There were melodramatic moments and the acting felt forced at times, but it did not distract too much from the message. Walking away, the film accomplishes its core objective of allowing the audience to reflect on their own acts and steps to become better people.