MySQL crear vista uniendo dos tablas

Debes unir las tres mesas primero. Ejemplo

CREATE VIEW GiftsList
AS
SELECT  b.name user_from,
        c.name user_to,
        d.name gift_name,
        d.price gift_price
FROM    gift a
        INNER JOIN users b
            ON a.user_from = b.id
        INNER JOIN users c
            ON a.user_from = c.id
        INNER JOIN items d
            ON a.item = d.id