Mattan derives from natan (H5414, to give) and means a gift, present, or reward given by one person to another. It appears 5 times in the OT, primarily in wisdom literature and narrative contexts. It is closely related to mattanah (H4979) and mattath (H4991), all emphasizing the act and content of generous giving.
Giving is central to the character of God and the structure of biblical community. Mattan reflects the downward flow of grace — something given not earned. The NT builds the entire theology of salvation on this foundation: "For the wages of sin is death, but the free gift of God is eternal life in Christ Jesus" (Romans 6:23). James says "every good and perfect gift" comes from the Father of lights (James 1:17). Paul's famous doxology — "Thanks be to God for his indescribable gift!" (2 Corinthians 9:15) — celebrates the culmination of divine giving.