In the Binding of Isaac: Rebirth, Mystery Gifts are special items that can be used to obtain powerful items or stat boosts. They are typically found in secret rooms or by completing certain challenges. However, there are certain places in the game where using a Mystery Gift can be more beneficial than others.
One of the best places to use a Mystery Gift is in the Curse Room. Curse Rooms are special rooms that contain a powerful item, but also inflict a negative effect on the player. By using a Mystery Gift in a Curse Room, the player can potentially negate the negative effect and still obtain the item. This can be especially useful if the player is struggling with a particular curse.