shows her love and how much she values Jim s happiness above her own Even though she loses her most prized possession her gift shows her thoughtfulness and devotion Jim on the other hand sells his gold pocket watch which had been passed down to him from his father and grandfather It was not only a symbol of family heritage but also a rare and precious item He sells it to buy expensive combs for Della s hair knowing how much she had longed for them His sacrifice proves that his love for Della is greater than any material possession The gifts they buy for each other become unusable because of their sacrifices Della no longer has long hair for the combs and Jim no longer has a watch for the chain Yet their sacrifices highlight the true value of their relationship Their sacrifices become priceless In fine by connecting their actions to the Magi s wisdom the story conveys that true wisdom is found in selfless love As the narrator says Of all who give gifts these two were the wisest They are the Magi