who are facing financial hardships but want to give each other a special Christmas gift. Della sells her hair to buy Jim a chain for his pocket watch, while Jim sells his watch to buy Della a set of combs for her hair. Despite their gifts becoming unusable due to their sacrifices, they both realize that their love for each other is more valuable than any material possession. The story's themes of love, sacrifice, and gift-giving are timeless and continue to resonate with readers of all ages.