Rubbing shoulders, unless you are a hired massage therapist, is an activity reserved for spouses or the closest of friends - maybe. Completely inappropriate for therapy. What may need to be explored is why you think you have to provide anything, particularly physically, to your therapist other than your presence and your fees. Physical reciprocation doesn't factor in and perhaps this is an offshoot of older history in your life?

It isn't our job to take care of our therapists. Yes, I've had therapists clearly have emotional reactions to my therapy, but they were professional enough and self-sufficient enough to handle their emotions on their own without me having to do anything for them.

If you want to do something nice for your therapist, honestly, a simple thank-you speaks volumes.