“The Gift of the Magi” by O.Henry is a short story about James and Della Dillingham Young, and the events that occur one Christmas Eve. The story begins with Della Dillingham Young frantically gathering her money to purchase a gift for her husband Jim Dillingham. Della loves her husband Jim so much, that she sacrifices her beloved hair in order to purchase a wrist band for Jims watch. Unbeknownst to her, Jim sacrificed his watch to purchase a set of combs that she always desired.
Love, sacrifice and wealth are three main themes that can be found in this short story. The love that Della and Jim share is unconditional. They are willing to sacrifice their most prized possessions to please one another. Although they are poor their love for one another makes them rich.