King Solomon and the Queen of Sheba are used as an allusion. This allusion describes how much the watch and hair comb mean to Jim and Della. These 2 people are not rich and they feel as rich as the Queen of Sheba. The items are just as much as they can give each other...nothing more...no money. These items in reality could never be "worth" all of the queen's jewels. But, to these two lovers, it is the best gift of all. Giving of something that means something to you, has value, and is cherished.
