From the Super Mario Wiki
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The Swap Shop is a small organization run by Moles in Super Mario RPG: Legend of the Seven Stars. This shop uses a system of points, in which Mario must earn to exchange items. To earn points, Mario must give a Mole items. The amount of points earned depends on the value of the item given. Mario can only give Items, not Weapons, Armor, Accessories, and Special Items.
Prices of Items