Oh My God!!! Oh My God!!!

Yeah! I then called him and attempted to tell him why it was too much and he did not need to do it but every time I started he would say "I'm not listening....lalalalala". When I asked him to stop that he said it is what I would do to him when he told me I did not need to stop everything and come help him or stay up till 3am talking etc so no. He can be stubborn.

Should I keep it and stop feeling gulity or return it and give him back his money?

He told me not to be guilty, he can afford it and it was his choice but I do alittle, just me I guess. I dont like being thanked for something that I wanted to do and should do as his friend.

Well, my best guy friend is always taking me and my BF out to dinenr saying "I cant thank you enough for all of the things you've done for me" so that is his way of "paying me back". I dont complain because he will just find another way to "pay me back".
I think you should keep the items and go find him a really, really great Thank You card and send it off!