gift vs offering

gift and offering both are nouns.

Word	Noun	Adjective	Verb	Adverb
gift	Yes	No	Yes	No
offering	Yes	No	No	No

As nouns, offering is a hyponym of gift; that is, offering is a word with a more specific, narrower meaning than gift:

gift (noun)	offering (noun)
the act of giving	the act of contributing to the funds of a church or charity
natural abilities or qualities	something offered (as a proposal or bid)
something acquired without compensation	the verbal act of offering
	money contributed to a religious organization; item or items contributed to a religious organization for religious purposes

gift (verb)	offering (verb)
give as a present; make a gift of
give qualities or abilities to