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The point is this that I have my wallet funds in my Steam and as a matter of fact, I wanted to buy a gift card using Steam wallet funds first time in my life. Turns out, Steam doesn't let this option, only Paypal, Visa etc. That's why I am asking to receive funds through Paypal exchange I buy other party a game of what he/she would like.
Edited: I can buy any Steam game (games) worth to €2.23 during current Steam sale
€2.23 Paypal