User blog comment:B214/General Discussion/@comment-86.149.139.182-20161003170703/@comment-29963364-20161003204051

No. [Gift] works by giving the power Issei builds up to someone/something else.

Say Issei is 1, and Rias is 10.

Issei uses [Boost] 10 times. His power is now 1024.

Then he uses [Gift] on Rias. Now her power is 1034.