One of the best gift / gifts in my life is love.
When I indicate a single thing (love) as best, after "One of the best" would it be gift or gifts?
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It would be gifts, since you are choosing one thing from a group - you cannot choose one from a group of one. Think of it as
One of the plural is love.
One of the various emotions that humans experience is love.
One of the four-letter words is love.
One of the meanings of a heart symbol is love.
It's obviously 'gifts' i.e. the plural form. Both the answers are correct but here I'll try to make it simpler for you.
The 'X' in *one of X' is plural. That's because you are choosing that one from several (the case is different while dealing with mass nouns though). Let's take the word gift in concern. But before that two things are to be clarified:
1) One of... refers to the gift and not love.
2) If you are referring to the best gift in your life, it'll be the best gift in your life not one of the... because the moment you insert one of the... it induces choosing one from several.
Check out this to make it clear.
Tell me -- is it one of the balls is yellow OR one of the ball is yellow?
Think this way -- There are many balls, one of
it them is yellow. You used them so ..it's plural!