最初に3つのテーブルを結合する必要があります。例
CREATE VIEW GiftsList
AS
SELECT b.name user_from,
c.name user_to,
d.name gift_name,
d.price gift_price
FROM gift a
INNER JOIN users b
ON a.user_from = b.id
INNER JOIN users c
ON a.user_from = c.id
INNER JOIN items d
ON a.item = d.id