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Well, in defense of the family ettiquette cop (your mother, it seems), because I never would have gotten through my family without my mom keeping me on track, I think the intent is to let everyone share something that doesn't cost money instead of gifts...

And the recipient isn't demanding it from what I can tell, your mother is, so she can be proud of your participation in it when the family gets together... This is her sibling's child, right? - A sister's child perhaps? - She wants you to look good so she looks good... Just like you would wish Matthew would make you look good.

Moms are there to nag you about family responsibilities! That is their whole raison d'etre!

Moms are there to nag you about ~~family~~ responsibilities! That is their whole raison d'etre!

Edited - Moms are there to nag you about what they see as your responsibilties, period, regardless of what those responsibilities actually are.

so she can be proud of your participation in it when the family gets together...

Oh, you're probably right. (said in best Bilbo voice)

Now you've shoveled this big old guilt trip on me, I gotta think up something witty to email. ;-)

I am not a witty person by nature.