Hibah in Arabic refers to making someone the owner of some item without taking any recompense. Besides Allaah Jalla Jalaalahoo, no one else can really give a hibah (gift), since there are two fundamentals in gifts: 

1) to make some-one the owner 
2) not to take any recompense. 

These two qualities are impossible for a human being.  

Firstly, man owns nothing in reality, as he is the slave of Allaah Jalla Jalaalahoo, so how can he make someone else the owner. 

Secondly, whatever man does is based on some benefit, whether worldly or with regards to the hereafter. Either a person desires praise, love, honour, safety from criticism, rewards in the Hereafter or the love of Allaah Jalla Jalaalahoo. Something is definitely desired. Nothing is done without a purpose. On the other hand, Allaah Jalla Jalaalahoo Owns everything. Therefore, He can Grant ownership to whomsoever He Pleases.

Allaah Jalla Jalaalahoo is Completely Independent. He is not in need of any recompense or reward. Therefore, hibah can only be the action of this Independent Being.
If, metaphorically, we accept a human to be a waahib in some items, then too his quality is extremely limited. Bringing things from non-existence to existence, granting cure to the ill, granting children, give guidance to misguided people are such matters which can only be granted by Allaah Jalla Jalaalahoo. The Bounties of Allaah Jalla Jalaalahoo are countless enumerated. 

Allaah Jalla Jalaalahoo states, “And if you count the Bounties of Allaah Jalla Jalaalahoo, you will not be able to do so.”
In another verse, Allaah Jalla Jalaalahoo states,

وما بكم من نِعْمَةٍ فَمِنَ اللهِ
“Whatever bounties are by you, is from Allaah.” (Nahl)

Some have stated, “Al-Wahhaab is that Being Who Showers His numerous Bounties upon us, without anyone being worthy of it (i.e., it is only the favour and kindness of Allaah Jalla Jalaalahoo).”

The bestower of everything is Al-Wahhaab . Whatever favours man has been bestowed with, in reality has come from Allaah Jalla Jalaalahoo. Although outwardly we see various other means of attaining bounties, in reality Allaah Jalla Jalaalahoo alone is the Benefactor, Who pours down His Bounties upon His Slaves, on the slightest pretext.
Explaining the difference between the Creator and the creation, Allaamah Khattaabi Rahimahullaah states, “Any person that gifts some material possession to another is termed as waahib (a giver of a gift).  However, he cannot be called Wahhaab because Al-Wahhaab is that Being,

1)  Whose Favours and Gifts are of different types 
2) Whose Favours and Bounties are plentiful to such an extent that they are never exhausted
3)  Who Grants without seeking remuneration or recompense

The creation is only capable of giving monetary gifts occasionally. They cannot cure a sick person, nor can they grant a child to a barren woman, guidance to a misguided person, or ease to a distressed person (Thus, none of the creation can be termed as Wahhaab).

Allaah Jalla Jalaalahoo alone is Al-Wahhaab, who has Full Control and Power over all these actions. His Generosity encompasses all creation and His Bounties and Gifts, continuously pour down without any barrier.”

It has been narrated regarding one of our pious predecessors, that a certain minister sent to him so many gifts that it would suffice for a period of one year. 
He said to the messenger, “Return to your master and inform him that I am in the care of such a Master that even if He is angry with me, then too He will not remove His Support from me (whereas if the worldly kings and ministers become upset, they will not feel difficult in taking back and asking for past favours which they had bestowed one with).”