"The Unspeakable Gift"

" .. a Christian is not one who has no sin, but one to whom God imputes not his sin, through faith in Christ. ... Therefore, when the law accuses him and sin terrifies him, he looks up to Christ, and when he has apprehended Him by faith, he has present with him the Conqueror of the law, sin, death, and the devil: and Christ reigns and rules over them, so that they cannot hurt the Christian. So that he has indeed a great and inestimable treasure, or as Paul said: "the unspeakable gift" (2 Cor. 9:15), which cannot be magnified enough, for it makes us the children and heirs of God. This gift may be said to be greater than heaven and earth, because Christ, who is this gift, is greater." -Martin Luther

The gift of eternal life, which comes from the Father in heaven, is Himself, and His Son, Jesus Christ.