Once she's recovered she gives Jim his present, holding out the watch chain. ... He recommends they put away their presents and have dinner. As they do so, the narrator brings the story to a close by pronouncing that Della and Jim are the wisest of everyone who gives gifts. They are the magi.
Here Scrooge discerns another reason for the presence: his old friendship with Marley. In this moment, Marley's desire to help out his old friend has caused the ghost to appear.