My sister is quitting Subeta, and wants to give me all of her items. I'm just wondering if that is okay, or if she has to just leave it as is and delete her account.

i really do not know but i think are able to do that because that acount did not belong to you, but you should ping facemeetpavement or HopefulNebula:) (there mini MODs)

If she wants to give all of her items to you that's not against the rules. I'm assuming that the staff already know that you aren't the same person on two accounts. If she gives you all her stuff and then self-freezes I don't think it would be a problem.

it is allowed.

Thank you very much! =D