Based on the story, the section that has the example of the narrator making a direct observation, which points to a theme is:
When Jim and Della sacrifice their most treasured possessions so that the other can fully enjoy his or her gift. By selling his watch to buy her comb. She (Della) also sells her hair to buy him a chain for his watch. Neither expects the other to have made that sacrifice.
Its major theme is the difference between having or not having, a sense of judgment and understanding.
Both Jim and Della behave impulsively, sacrificing their greatest treasures without thinking about the consequences and focusing instead on making one another happy.
In conclusion, we can conclude that these actions of theirs in the story points to the theme.
