Return the matching value if two cells match

I am looking to create a function that checks if two cells match, then return their matching value if true. A hypothetical depiction of this function is below:

I can figure out whether they match, but can't seem to get to that extra step of grabbing the value shared between cells. 

Previous tutorials cover entering data from a third cell, but not the values from the two cells that match. Thank you so much for any solutions or leads!