Giving and receiving.

I have come to believe that giving and receiving are really the same. Giving and receiving - not giving and taking.
-- Joyce Grenfell

I think that's a wise observation. Deep.
And the course says the same thing. At least as regards miracles.

Of course "taking" involves force and the ego. It has no value.

But both "giving" and "receiving" are at the deepest level a form of miracles. They are joining two apparently separate egos, and thus undoing the ego.
And it does not matter which illusory ego does the giving and which does the receiving.