Gintama S01 E37 People Who Say that Santa Doesn’t Really Exist Actually Want to Believe in Him / Prayer Won't Make Your Worldly Desires Go Away! Control Yourself

"We're Odd Jobs Gin!"

Part 1 - Gintoki meets Santa and has to help him deliver gifts. Part 2 - Gintoki and Hattori fight over a year end double-issue of Jump (magazine).