Answer:
Love: Love is the central theme in The Gift of Magi. Living in abject poverty, Jim and Della sell their most prized possessions in order to afford Christmas gifts for one another. Their actions demonstrate their willingness to sacrifice material goods for their love. Jim sells his beloved watch to buy Della combs for her hair; Della sells her hair to buy Jim a chain for his watch. While both sacrifices render the gifts they buy pointless, the narrative shows how it is the sentiment, rather than the gift itself, that truly matters.
