Conditions  Name	Gift	Will
I. As to completion:	Gift is completed during the life time of the donor.	Will is aecuted after the death of the testator.
II. As to condition:	Gift is operated immediately	Will is dependent upon a condition i.e. the death of the testator.
III. As to revocation:	Gift after the delivery of the possession is usually irrevocable.	Will can be revoked at any time before the death of testator.
IV. As to limitation:	In gift the right of donor to gift is unrestricted.	In will the right of making a will is limited in two ways.
V. As to existence of subject matter:	The subject of gift must be in existence at the time of making gift.	It is not necessary that subject matter of the will must be exist at the time of making will
VI. As to delivery of possession:	In a gift there must be delivery of the possession of the property to the donee.	Delivery of possession is not required in the will.
VII. As to doctrine of mushaa:	The doctrine of Mushaa is applicable in case of gift.	The doctrine of Mushaa has no application in case of will.
VIII. As to acceptance:	In gift acceptance by the legatee in necessary.	In will acceptance by the legatee in not necessary.
IX. As to registration:	Gift must be registered under the registration act.	Registration of will is optional.
X. As to insanity:	Gift after the delivery of the possession is irrevocable on the ground of insanity.	The subsequent insanity of the testator makes the will void.