[The gift theory and care giving in nursing]

This is a reflection on the interpersonal relations established between patients and the nursing team with emphasis on the configuration of the bonds resulting from such relationship, theoretically supported by Marcel Mauss's gift theory. Special consideration is given to the person-to-person interaction as the main component of the structure on which the actions performed by the health professionals find support, paving the way to interpersonal development aiming at making it easier to have a good performance of the services rendered and even going beyond technical matters. Based on the gift theory, it is possible to infer that symbolic assets are in circulation between the nursing team and the patients, in health care, demanding from the professionals humanitarian postures that are to be construed in terms of gestures, behaviors and attitudes.