The Gift is a story of kindness, tragicomedy communication barriers and love. It centers around a couple, Iron (a hearing musician) and Tara (a deaf dancer). Iron rescues Tara from a train accident and falls in love with her. But it is a star-crossed love because Tara expects Iron to understand her by learning to sign and this is something he finds difficult. The film also sheds light on American Sign Language and some technology (Cochlear implant) that is controversial in the Deaf community. The plot ends with a tragicomic twist turning upside down the relationship between Tara and Iron.