There are different modes of acquiring ownership. Among them is by donation.
Donation is an act of liberality by which a person disposes gratuitously a thing or right in favor of another who accepts it.
The one who gratuitously disposes a thing or right in favor of another is called the donor, while the other who accepts it is called the donee.
In plain words, the donor is the giver, while the donee is the receiver.
But for a donation to be valid, it is not enough that the supposed donor gives something to another. It is also required that the intended donee accepts it.
Consequently, if there is no acceptance, there is no donation.
But why is acceptance required for a donation to be valid? Because no one can be obliged to accept the generosity of another.
Bear in mind that donation is an act of liberality and never obligatory.
[References: Articles 725-773 of the Civil Code of the Philippines, Pages 770-855 of the Civil Code of the Philippines Annotated (Volume II), Fourteenth Edition (1999) by Edgardo L. Paras, Tuzon v. CA (1992), 212 SCRA 739, and Pages 535-604 of the law book titled “Property” (1999 Edition) by Ernesto L. Pineda]