I want to give my BF gifts, but it makes him feel guilty?

I love buying things for my boyfriend, and he clearly loves receiving them. He tends to like one thing in particular for a month or so, and sometimes I will get it for him. He's always excited to get it. The problem is that if I tell him I'm buying it before I actually do, he tries to talk me out of it. It starts out light-hearted. He says how he really doesn't need it and I should spend my money on the something else. But then he starts to feel really guilty about it, and he feels like he needs to repay me. So much so that he can get to the point of tears. I only want to make him happy. It's hard to just not buy him things when he seems so excited about it, and I happen to have the spare money. I feel very bad when he feels bad about it. I don't know how to convince him that he doesn't need to repay me. What do I do?

I would say to stop buying presents at random for him if it creates so much stress. Stick to the holidays. You can always expand after a while when he is more comfortable with the idea.