Jacob again shows himself to be a changed man. No more will he give way to his previous less than honest ways.
Jacob too has enough, and he is not going to offer a gift and then withdraw it again, because that is how he used to behave before God dealt with him. When we are tempted to revert to our old ways we have to be especially vigilant and strict with ourselves. We must not give way an inch to what the old nature suggests, because our greatest prospect of victory lies in wholehearted obedience. This is also a matter of witness to his brother. If Jacob had listened to Esau and not followed through with his gift, Esau would in the future have had grounds to say: my brother Jacob is still the same insincere man he always was. So Esau accepts the gift.