The less function the person is, the more they would probably appreciate the gift of time and help. Can you help with grocery shopping? Gardening? Cleaning the gutters? Putting up the Christmas tree? Think about what they might need done and make that your gift.
If you don't personally have the time to help, you might consider hiring someone, such as a housekeeper or landscaper, to come do a really thorough job or tackle a daunting project.
