Solution:
There are 15 possible solutions:
$4827 = 3 * 1609$
$5427 = 3 * 1809$
$8463 = 7 * 1209$
$9706 = 2 * 4853$
$3690 = 2 * 1845$
$6970 = 2 * 3485$
$7690 = 2 * 3845$
$9630 = 2 * 4815$
$9670 = 2 * 4835$
$9730 = 2 * 4865$
$9370 = 2 * 4685$
$7852 = 4 * 1963$
$7236 = 4 * 1809$
$8316 = 4 * 2079$
$7854 = 6 * 1309$
Starting point
"The gift is odd". This is the lateral-thinking part.
It means the amount is an odd number.
So we conclude T has to be odd digit.
$A$ and $T$ obviously can not be $1$
Since $A >=2$ then $G <=4$
Also A cannot be 5 since it will result in $D = 5$
Also A cannot be 9 because it will result in $S = 9$ or go over 4 digits in the result
So A can be one of [2,3,4,6,7,8]
[EDIT]
As Trenin pointed out A can also be even. In my original answer I handled A as odd, that's why the cases are handled in this way..A odd then A even.
now start filling in the blanks using the values we already know
Case 1:
A = 3, T = 7. We immediately see that $G =2$ (otherwise we get to $S = 9$ or go over 4 digits).
The carriage from $3*I + carriage from 3*f + 2$ should be one of [0,2,3] (otherwise we get S = 7 or we go over 4 digits). But 3 cannot be achieved since we cannot get the carriage from 3*f to be 3.
The carriage can be 0 only if $I = 0$ (it cannot be 2 or 3 because they are already taken). We have in this case
20F7 * 3 = 6EN1
F cannot be 4 because it will result in N being 4, F cannot be 5 or 9 since it will result in N being 7 (already taken), F cannot be 8 since it will result in E = 2 (already taken).
So no valid solution here.
The carriage can be 2 only if I is [6,8,9].
Trying every combination for I = 6 and F any available digit gets us to conflicts every time.
Conclusion $A = 3, T = 7$ - not possible
Case 2.
A = 3, T = 9.
We get G is one of [1,2]
Considering G = 1.
1IF9 * 3 = SEN7.
Considering F = 0 we get 1I09 * 3 = SE27.
Possible values for I are [4,5,6,8].
Doing the math for all possible values we get 2 matches. I one of [6,8]
This results in 2 possible solutions:
$4827 = 3 *1609$ and $5427 = 3 * 1809$
For G = 2 we end up with F being one of [6,8].
For F = 6 there is no possible value for I. (we end up with an already used value for E).
For F = 8 There is no possible value for I.
Conclusion: No other possible values that what we found above
Case 3:
A = 7, T = 3. This results in G = 1.
Starting with F = 0 we get no valid value for I.
For F = 2 again no valid value for I.
Going through all the possible values of F ([4,5,6,8,9]) we get the same result. Nothing valid for I.
Conclusion: this doesn't work
Case 4:
A = 7, T = 9. We see immediately that G = 1.
Trying with F one of [0,2,3,4,5,6,8] and following the same process as for the other cases (got lazy here so I won't list all the possible outcomes) we end up with the one solution for F = 0.
$8463 = 7 * 1209$
[EDIT] After Trenin's comment.
In case A and SEND can be even numbers, in addition to the cases above we get:
Case 5.1:
A = 2, T = 3 => G can be only 4 (for 1,2,3 we get duplicate digits).
in this case F can be one of [5,8,9].
IN this case we get only one valid value $9706 = 2 * $4853$
Case 5.2:
A =2, T = 5 => G can be 1, 3 or 4. otherwise we get conflicts in the digits.
Starting with G = 1. We get the possible values for F [3,4,6,7,8,9].
Calculating step by step we end up with these solutions:
$3690 = 2 * 1845$
continuing with G = 3 we get the possible values for F [4,6,8]
Doing the math for all of them we get:
$6970 = 2 * 3485$
$7690 = 2 * 3845$
for G = 4 we get the possible values for F [1,3,6,8].
Doing the math we get
$9630 = 2 * 4815$
$9670 = 2 * 4835$
$9730 = 2 * 4865$
$9370 = 2 * 4685$
Case 5.3
A = 2, T = 7. Results in G being 1 or 3.
Doing the same steps as above, calculating the possible values for F and then filling in the missing value for I we get no valid results.
Case 5.4
A = 4, T = 3. Results in G being 1 or 2.
Doing the same steps as above, calculating the possible values for F and filling in the missing value for I we get one valid result:
$7852 = 4*1963$
Case 5.5 to 5.15 (got tired of typing )
A = 4, T = 5 gives no valid result
A = 4, T = 7 no results again
A = 4, T = 9 gives out
$7236 = 4 * 1809$
$8316 = 4 * 2079$
Starting A = 6 and further is even easier since G can be only 1.
A = 6, T = 3 => nothing
A = 6, T = 5 => nothing
A = 6, T = 7 => nothing
A = 6, T = 9 we get:
$7854 = 6 * 1309$
A = 8, T = 3 => nothing
A = 8, T = 5 => nothing
A = 8, T = 7 => nothing
A = 8, T = 5 => nothing