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To respond to someone with the same amount of courtesy they used with you. Often used in the context of gifts.
Neutral
朋友请你吃饭，不要觉得理所当然，请礼尚往来，否则你的名声会越来越差 | Péngyǒu qǐng nǐ chīfàn, bù yào juéde lǐsuǒdāngrán, qǐng lǐshàngwǎnglái, fǒuzé nǐ de míngshēng huì yuèláiyuè chà
If a friend invites you out to eat, you shouldn't take it for granted. Return the favor, or your reputation will suffer
[Source]
我过生日时，他送我一个生日蛋糕，他过生日时，我也送去一份，礼尚往来嘛！ | Wǒg uò shēngrì shí, tā sòng wǒ yī gè shēngrì dàngāo, tā guò shēngrì shí, wǒ yě sòng qù yī fèn, lǐshàngwǎnglái ma!
He gave me a birthday cake for my birthday, so when it was his birthday, I returned the favor and gave him a cake as well
[Source]
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This is an HSK chengyu
《礼记》(Lǐ Jì, "The Book of Rites"), one of the five classic works of Confucianism
This chengyu comes from a line in the work listed in the "Origin" section above