The author's attempt to create a mental image (or reference point) in the reader's mind. Evoke, even nonetheless the most instant forms of images are visual, strong and effective images can be used to invoke an expressive, extraordinary (taste, touch, smell, etc.) or even physical response.
In "The Gift of the Magi," O. Henry most likely uses the irony of the couple's gifts to express the theme that expensive gifts are sometimes a mistake. love and sacrifice for others is the highest virtue