Parting Gust

• WOTC Official Reminder Textofficial rules
  Gift — You may promise a gift as you cast this spell. When you do, an opponent draws a card at the beginning of the next end step.

• WWizards of the Coast2024-07-26
  Official Ruling
  If you copy a spell for which the gift was promised, the gift was also promised to the same opponent for the copy. If a card or token enters as a copy of a permanent that’s already on the battlefield, the gift isn’t promised for that new permanent, even if it was promised for the original.
• WWizards of the Coast2024-07-26
  Official Ruling
  For permanent spells with gift, an ability triggers when that permanent enters if the gift was promised. When that ability resolves, the gift is given to the appropriate opponent.
• WWizards of the Coast2024-07-26
  Official Ruling
  For instants and sorceries with gift, the gift is given to the appropriate opponent as part of the resolution of the spell. This happens before any of the spell’s other effects would take place.
• WWizards of the Coast2024-07-26
  Official Ruling
  In the main set, there are four different kinds of gifts. “Gift a Food” causes the chosen opponent to create a Food token, while “Gift a Treasure” causes the chosen opponent to create a Treasure token. “Gift a card” causes them to draw a card, and “Gift a tapped Fish” causes them to create a tapped 1/1 blue Fish creature token. The Commander decks contain two more kinds of gifts: “Gift an Octopus,” which causes the chosen opponent to create an 8/8 blue Octopus creature token, and “Gift an extra turn,” which causes them to take an extra turn after the current turn ends.
• WWizards of the Coast2024-07-26
  Official Ruling
  Some instant or sorcery spells require alternative or additional targets if the gift was promised. You ignore these targeting requirements if the gifts aren’t promised for those spells. On the other hand, you can promise a gift for a permanent spell even if you won’t be able to choose targets for an enters ability of that permanent once the spell resolves.
• WWizards of the Coast2024-07-26
  Official Ruling
  You can’t pay a gift cost more than once.
• WWizards of the Coast2024-07-26
  Official Ruling
  Once the exiled permanent returns, it’s considered a new object with no relation to the object that it was. Auras attached to the exiled permanent will be put into their owners’ graveyards. Equipment attached to the exiled permanent will become unattached and remain on the battlefield. Any counters on the exiled permanent will cease to exist.
• WWizards of the Coast2024-07-26
  Official Ruling
  As an additional cost to cast a spell with gift, you can promise the listed gift to an opponent. That opponent is chosen as part of that additional cost. The gift isn’t given at this time; rather, it’s given at a later time based on whether or not the spell is a permanent spell.
• WWizards of the Coast2024-07-26
  Official Ruling
  If a spell for which the gift was promised is countered, doesn’t resolve (perhaps because all of its targets are illegal), or is otherwise removed from the stack, the gift won’t be given. None of its other effects will happen either.

Rulings via Scryfall