Madoka could suggest some ideas as to what the purpose of the gifts is. Or, well, mostly one. It seems a little farfetched, but who knows, maybe something in this place can sense that he's sad and could use a boost?

It's not something she wants to bring up out loud though. She doesn't want to make him sad all over again, after all, especially not when he's showing her a smile like right now. So Madoka just smiles right back up at him.

"Maybe they're just giving you gifts since they know you're great," she instead opts for, adding a bit of a giggle to show she's lightly teasing. (Though the compliment itself is entirely genuine, of course.)