Thank you all for your responses. Timothy, thank you for correcting the numbering of the canon. I copied and pasted the text from another document and failed to notice that what read "Canon 27" from the Council of Laodicea came after canon 36 and before canon 38. Obviously, this canon should have been numbered "37" but I unfortunately cannot figure out how to edit the original title or post in this thread. If Jonathan or someone else knows how to fix this, then please do so.
Jonathan is correct as to the reason for my post. In his interpretation of Canon 37 of Laodicea, St. Nikodemos simply states that "According to this Canon an Orthodox Christian ought not to accept gifts that Jews and heretics send them when they have their holidays". I was interested in what others here may understand or believe concerning this canon, and whether any here understand and apply this canon to mean that an Orthodox Christian should not accept Christmas gifts from Roman Catholic and Protestant family and friends, since such gifts would be sent “when they have their holidays.”
As Ephrem indicated, this canon seems to refer to the reception from Jews or heretics of offerings, tokens (as the translation read which I included), portions (as some other translations read), or anything else that is connected to, or leftover from, the ceremonies and rituals performed. I do not think receiving presents from heretics given on the occasion of their celebration of Christmas applies if such gifts were not involved in their ritual or liturgical celebrations, but I was curious what others here thought.
Canon 39 of Laodicea similarly states “That one must not join the heathen in celebration of holidays and festivals, and share in their Godlessness.” The 12th century canonist Aristenus comments on this canon by saying, “Light hath no communion with darkness. Therefore no Christian should celebrate a feast with heretics or Jews, neither should he receive anything connected with these feasts such as azymes and the like.” Again, I take this to mean that one should not receive anything used in, or remaining from, services, ceremonies, and rituals performed by heretics, unbelievers, etc., and this would usually not pertain to gifts sent to you on the occasion of a Feast which the Orthodox celebrate and honor, such as the Feast of Nativity. However, if one were to be given a present by a Lutheran on “Reformation Sunday” (and they do have such a day, believe it or not), or on the Feast of Francis of Assisi, then of course there would be no reason why an Orthodox Christian would or should receive such a present.
Aside from the subject of receiving gifts, however, there is the more general principle of “join[ing] the heathen in celebration of holidays and festivals, and shar[ing] in their Godlessness” which is prohibited by canon 39 of Laodicea (among others). Timothy indicated how he attempts follow this by keeping children out of school for Halloween celebrations (which we also do), and of course not permitting them to sing holiday songs or participate in other holiday activities that may be based on non-Christian religions and heretical beliefs (which I also agree with). I’m wondering what others do, or think should be done, with respect to these canonical principles on the one hand, and the fact that even Christian-themed songs and activities which may be done in schools today (though perhaps such themes are being erradicated in favor of purely secular and more politically correct themes) are from Protestant and Roman Catholic (i.e. heretical) inspiration and influence, and whether anyone who has children attempts to keep their children from all involvement with non-Orthodox inspired songs and celebrations which may be Christian but not Orthodox. Of course, comments from those without children on what one thinks should be done are certainly welcome also.
