[today's mindbender] what was the present?

Sherlock Holmes had received two telegrams from the infamous Professor Moriarty within a space of 3 hours.

The first was a threat against the famous detective's life, while the second said that he, the professor, had organized a present for Holmes. Moriarty told Holmes what he'd organized, in the form of the following riddle:

He who makes it, makes it to sell,
He who buys it, does not see it,
He who uses it, does not know it.

Watson read the riddle. "It doesn't make sense to me, Holmes. First he threatens your life and then he organizes a present for you."

"Solve the riddle, Watson, then you'll see that it makes sense," replied Holmes.

What was Moriarty sending Holmes?

A coffin