rare and sterling This shows that she views Jim as extraordinary She decides to give Jim a precious gift Something fine and rare and sterling something just a little bit near to being worthy of the honor of being owned by Jim This shows how highly she values Jim and wants to make him feel special despite their poverty Similarly Jim is supportive He understands his wife and does not react angrily seeing her cut hair Instead he assures his wife that hair or no hair she is always beautiful He says I don t think there s anything in the way of a haircut or a shave or a shampoo that could make me like my girl any less Love Expressed Through Sacrifice Jim and Della s love is most powerfully expressed through their willingness to sacrifice their most prized possessions for each other Della sells her beautiful long hair to buy a platinum chain for Jim s watch Her hair is so valuable to her that it is described as her crown of glory Her decision to give up her beauty symbolizes her selfless love and desire to make Jim happy Similarly Jim sells his gold pocket watch a family antique to buy a set of combs for Della s hair Their mutual sacrifices reveal that they value each other s happiness above everything else Unconditional Love The story portrays love as unconditional Love is not dependent on wealth or physical appearance When Jim sees Della with her short hair he is initially shocked but he quickly assures her that his love for her is not tied to her looks Likewise Della does not regret selling her hair even after learning that Jim has sold his watch Their love is based on mutual respect and understanding Situational Irony Situational irony makes The Gift of the Magi a wonderful love story 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 this irony highlights the true value of their relationship As the narrator reflects Of all who give gifts these two were the wisest They are the Magi This suggests that their love and selflessness make their actions meaningful In conclusion The Gift of the Magi is a beautiful love story that celebrates the themes of selflessness sacrifice and unconditional love Through Jim and Della s actions O Henry shows that true love is not about wealth but about the willingness to put the happiness of a loved one above one s own needs