Gifting lingerie? Settle this argument! (Just for fun 😉)

Ok so my husband and I agreed to so stockings thing year for each other and really just focus on our daughter. But we both wound up getting lingerie for the other person 😂 (obviously for me to wear). I also got him a few other things but as far as I know he got me only lingerie. We are having an "argument" (all in good fun and joking, seriously) about who lingerie is a gift *for*. He thinks it is for the woman because she is the one who wears it and I think it is for the man because he is the one who gets the enjoyment from it. I told him he is basically getting two stockings this year 😂 Who would you say lingerie is for? The person viewing/enjoying or the person wearing the lingerie?