counts that she has nbsp One dollar and eighty-seven cents nbsp Jim earns twenty dollars a week Both are poor Still they want to give each other the best gift The whole story moves around Christmas giving Their gifts are simple but full of love This Christmas feeling makes the title meaningful Della s Sacrifice Shows the Real Meaning of the Magi Della s long hair is her pride The narrator says it is Shining like a cascade of brown waters nbsp She loves it and Jim loves it too Yet she goes to a hair shop run by a woman named Madame Sofronie She sells her hair for twenty dollars She uses the money to buy a platinum watch chain The narrator says about the chain that nbsp It was even worthy of The Watch This sacrifice is pure and honest The Wise Men of the Bible also gave gifts with pure hearts Della s gift shows the true spirit of the Magi Jim s Sacrifice Also Reflects the Wisdom of the Magi Jim owns only one precious thing It is his gold watch that belonged to his father and grandfather It is not just a watch It is family history It is memory To buy a gift for Della Jim sells this watch He buys The Combs that Della had loved for a long time This act shows deep love Jim s sacrifice shows wisdom through love It connects directly with the Wise Men who gave gifts with understanding and care The Irony Makes the Title Powerful and Wise When they exchange gifts a surprise comes Della has no long hair to use the combs Jim has no watch to use the chain This is dramatic irony Jim says nbsp I sold the watch to get the money to buy your combs nbsp The wisdom is not in the objects The wisdom is in the heart This irony proves the greatness of the story Their gifts cannot be used but their love becomes stronger The title becomes more meaningful through this irony The Writer s Final Message Clearly Explains the Title At the end O Henry himself explains the meaning of the title He says that the Magi were the first gift-givers They were wise Then he says Della and Jim are also wise He writes nbsp Of all who give and receive gifts such as they are wisest Everywhere they are wisest They are the magi This final line is the key It directly connects Della and Jim with the real Magi They are wise because they sacrifice for love Their gifts are true gifts of the heart Della Jim Madame Sofronie the small eight-dollar room the gold watch the brown waterfall of hair the watch chain and the combs all come together to show one great truth A gift becomes holy when it is given with love That is why Della and Jim are the real Magi And that is why the title The Gift of the Magi is perfect