The lesson focuses on learning vocabulary related to gifts for various occasions, such as communions, confirmations, graduations, weddings, birthdays, saint days, anniversaries, Christmas, and the traditional Spanish celebrations of Los Reyes Magos and Papá Noel. It includes a reading section on the history and evolution of gift-giving, highlighting different types of gifts traditionally received by children and examples of modern birthday presents, such as toys and fashion items. The session encourages students to practice and expand their vocabulary by creating a list of potential gifts for a birthday party.