What school of thought in anthropology can apply to "The Gift" theory by Marcel Mauss?

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That would be structuralism.  Marcel Mauss was a French sociologist who was the nephew of Emile Durkheim, who taught and heavily influenced Claude Levi-Strauss, who was widely considered to be the "Father of Structuralism."  Structuralism is a school of anthropological thought that holds all social interactions in all civilizations are...

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That would be structuralism.  Marcel Mauss was a French sociologist who was the nephew of Emile Durkheim, who taught and heavily influenced Claude Levi-Strauss, who was widely considered to be the "Father of Structuralism."  Structuralism is a school of anthropological thought that holds all social interactions in all civilizations are constructed and not natural.  It also holds that the language that is used by that civilization has meaning because of the words that are used.  The words represent symbols, and the symbols have meaning.

In Mauss The Gift, easily his most influential work, gifts are symbols of possession, not just material possessions, but chosen by the giver, and as such, given as a part of the giver to the receiver.  This "prestation" sets up an obligation for the receiver to reciprocate and give a gift back to the giver that is equal in value.  These gifts obligate the recipient to respond and are thus bestowed with a "magic." 

Levi-Strauss took this paradigm of gift-giving, and translated it into three parts: 1.) people will follow rules, once they are established, 2.) gift-giving is the simplest way to establish social relationships, and 3.) the gift binds both the giver and the recipient together in a type of social relationship.

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