The whole idea about Christmas is giving and sharing and even being thankful. That is what having the Christmas spirit is all about. This is about celebration and this began to get taken over by commercializing it in order to increase "buying" things that meant increased sales for merchants. This also got taken over when this certain holiday was changed from Christmas to just a simple "Holiday" so as to remove the religious aspect of it.
Whether it be Christmas or Hanukkah or other forms of religious celebrations, the theme is actually the same in that it's the spirit of giving and gathering. It just got marketed and became a time of so many profiting instead of what it was really supposed to be meant for.