Yes, this activity can be called a non-economic activity.

Explanation:

Non-economic activities refer to those activities that are not undertaken for the purpose of earning profits or generating income. These activities are usually performed for personal satisfaction, social welfare, or other non-monetary benefits.

In the given scenario, the business owner is selling a pair of shoes to a beggar for the same price (Rs 100) at which it was purchased. This means that the business owner is not making any profit from this transaction. The motive behind this activity is not to generate income but to provide a gift to the beggar.

To further understand why this activity can be considered non-economic, let's break down the key points:

1. Business of shoe: The business owner is engaged in the sale of shoes, which is an economic activity. However, this particular transaction does not fall under the typical profit-making activities of the business.

2. Cost of the shoe: The fact that the business owner sells the shoe for the same price at which it was purchased (Rs 100) indicates that there is no markup or profit margin added to the cost. This suggests that the transaction is not aimed at generating income.

3. Giving it to a beggar as a gift: The intention behind selling the shoe to the beggar is not to earn money but to provide a gift. This act of giving can be seen as a non-economic activity driven by personal satisfaction or social welfare.

4. Non-monetary benefits: By giving the shoe to the beggar, the business owner may experience a sense of fulfillment, generosity, or empathy. These non-monetary benefits further support the classification of this activity as non-economic.

In conclusion, although the business itself may involve economic activities, the specific transaction of selling a pair of shoes to a beggar without making any profit can be considered a non-economic activity due to its motive and the absence of monetary gain.