How can people accept gifts from others?

My mom's boyfriend has money, he is really nice, I like him etc. but he's always buying her expensive gifts, he always shows up with expensive flowers, and jewelery. My mom's computer quit working, the next day he showed up with a brand new iMac; her phone didn't work while on vacation, he went to pay his "phone bill" and came back with a brand new iPhone. I just can't fathom why my mom accepts these gifts, if I were in her shoes I would feel like I was using him. Am I crazy? I wouldn't accept those gifts...