There are two theme's to "The Gift of the Magi" one being Love and the other being Sacrifice. "The Gift of the Magi" gives it's lesson by showing that even in rough times there is still some "Love" in everyone's hearts.
By having the setting at Christmas time it shows the comparison to the men's gifts to Jesus.
Here is something to work off of because i am guessing you did not read it and are hoping for someone to do it for you.
