Panel 1: We join her at the store holding a box labeled 'Testosterone' cologne and thought-bubbling "*SIGH!!* It's so hard to buy gifts for men!" Given that the other selections are named 'Tough', 'Whiff Man', 'Hunk', 'Him', 'Male Scent' and fan favorite 'The Pits', it's sort of easy to see that Elly is probably at her local Liquidation World so she can save a few bucks buying discontinued products.
Panel 2: As she looks at fishing gear, she reminds herself that Phil likes fishing but she has no idea what he wants or needs....and, since she's an idiot, thinks that giving him a gift certificate that would allow him to buy himself what he needs instead of being handed something he doesn't is impersonal.
Panel 3: She scrunches up her face as she thinks "I HATE it when you HAVE to buy gifts for people! It's crazy! It's insane! Sometimes, I HATE this time of year." The really crazy part is that since Lynn forgot to draw walls to the store, it looks like she's at the worst sidewalk sale EVAH!!
Panel 4: As she pays for her "Homo Sapien" (said product being Foobiverse for 'Jovan Musk') gift set, the cashier says "Hi, there! I see you're getting into the REAL Christmas spirit."
Summary: Elly wouldn't know the real Christmas spirit if it bit her; that's because having to anticipate the wants and needs of others fills her with confusion, anger and loathing. Plus, also, since it's all about her, having to give without strings attached equals "Poor, put-upon Elly!!"
ETA: Lynn celebrates the holiday season by reminding us that Santa is on his way.