The theme is best expressed in "The Gift of the Magi" is True love is thoughtful and considerate.
Great individuals make sacrifices for others. In the narrative, two characters trade what they value in order to exchange it for what the other would adore. When they exchanged gifts, they discovered that neither of them could use them since they were connected to the item they had exchanged. The present doesn't matter because of the love they share, which is far larger than any other gift, they recognized at the end. As a result, it is said towards the end of the paragraph that they are the smartest since they understand that love is more valuable than any gift.
Love and sacrifice are the story's central themes. Each character in the novel demonstrates their love for one another by giving everything they have to the other. This demonstrates that real love, not material gifts, is the finest present.
The excerpt is an example of verbal irony, as Jim tells Della to put the presents away.
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