When is the acceptance or rejection of a gift made during a life-threatening illness considered?

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Acceptance or rejection of a gift made during a life-threatening illness must occur immediately while the donor is alive. This contrasts with bequests, for which acceptance or rejection has no effect until after death, because the gift is an immediate disposition of property, requiring its conditions to be met in the present, whereas the bequest is a donation effective after death, so its conditions are assessed posthumously.