A gift is just that, a gift. This means that no repayment is expected or required. However, as to loans, repayment is required. This means that their is a legal obligation to repay an estate. The fact is that when a person dies, their estate stands in their shoes. In other words, the estate takes their place which means that all legal obligations that were owed to the deceased are now owed to the estate. This includes the repayment of loans.That having been said, it appears that from your father actions, in this case the refusal to accept repayment, he considered all monies given you as gifts. Therefore, you appear to have no legal obligation to repay these amounts.