the theme of the gift of the magi is Love the reason why is because Della Young and Jim Young's deep love for each other is the central theme of "The Gift of the Magi." It makes them willing to sacrifice their most prized possessions in order to buy a Christmas gift for the other person. in the book it says "You don’t have to look for it,” said Della. “It’s sold, I tell you—sold and gone, too. It’s the night before Christmas, boy. Be good to me, because I sold it for you. Maybe the hairs of my head could be counted,” she said, “but no one could ever count my love for you." also"“I want you to understand me, Dell,” he said. “Nothing like a haircut could make me love you any less." additionally "Each sold the most valuable thing he owned in order to buy a gift for the other" they sacrificed the only thing hat were vanuarble for them but their love was never gone for each other
