The gift that pays for itself ten times over in dinner-table material.
Jewish humor is its own art form, self-aware, verbal, a little tragic, endlessly quotable. A good collection of Jewish jokes, comic essays, or the wit of the great Jewish comedians is a gift that pays for itself ten times over in material the recipient will steal for years.
The right person will read it in one sitting and then start quoting it at every dinner for the rest of their life. It is low-cost, high-joy, and completely on-brand for a culture that has always laughed at exactly the right moments.
It also doubles as a sneaky bit of cultural education, under the jokes is a whole way of seeing the world. Match the book to the reader's sense of humor and you have given them something they will genuinely enjoy and probably reread.
Anyone who gets the jokes, the friend who quotes comedians, or the relative who is funniest at the table. A warm, low-stakes just-because pick.
Any bookstore, your local library sale, or the humor shelf at a Jewish gift shop. Used copies of the classics are plentiful and cheap.