Here's from a TV show "3rd Rock From the Sun S1E4 Dick is from Mars, Sally is from Venus".
Hey, check out the bartender.
Ooh, god's gift to women.
I hope he kept the receipt.
I don't understand why it's so funny.
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"God's gift to _____" is a sarcastic expression, usually meaning that someone thinks too highly of themselves in a certain regard.
If you have a co-worker who is very overly prideful of his work, you might say:
Gene thinks he's God's gift to this office.
meaning that he values himself more highly than he should.
In the case of the television episode, they are thinking the bartender is a bit full of himself – that perhaps he regards himself as God's gift to women.
In that context:
I hope he [God] kept the receipt.
alludes to how, if I give you a gift (say, a new shirt for Christmas), and you don't like it for some reason (say, you don't like the color, or it doesn't fit), you can exchange it for something else at that store, if I've kept the receipt.
So, the person is saying that women aren't likely to appreciate God's gift to them, and will probably want to exchange it for something (or someone) else.