A giver is defined by a receiver, without whom a giver cannot give.
And, of course, a receiver cannot receive without a giver.
That means they are both interdependent, like everything else in Sansar.
A day cannot be defined as a day without a night; night and day define each other.
But on a spiritual path, it IS better to be a giver because that describes the state of your mind in a giving form vs. a conserving state, a hoarding state.
But giving has value only if the giver realizes the equal importance of the receiver in this process; otherwise, it becomes a seed for the Ego.
Someday, on a spiritual path, a giver will have to give up something big – the Ego.
At that time, this practice of giving will be a precursor for transcendence to Godliness.