Inspired by the O. Henry short story "Gift of the Magi", Gift for the Living is a story about a grandmother and her granddaughter who, without the other's knowledge, sell their most treasured possession in order to buy the other a birthday gift. In the granddaughter's quest for the perfect gift, she discovers her grandmother's rich and unique history, a history her grandmother never spoke of. Gift for the Living is a story about love, friendship, loss and sacrifice.
After their father (Tim Robbins) is called into work, two young boys, Walter (Josh Hutcherson) and Danny (Jonah Bobo), are left in the care of their teenage sister, Lisa (Kristen Stewart), and told they must stay inside.
Disgraced Navy SEAL Shane Wolfe is handed a new assignment: Protect the five Plummer kids from enemies of their recently deceased father -- a government scientist whose top-secret experiment remains hidden in the kids' house.
After a tragic accident, six friends reunite for a caving expedition. Their adventure soon goes horribly wrong when a collapse traps them deep underground and they find themselves pursued by bloodthirsty creatures.