Answer:
The themes of "The Gift of the Magi" have to do with love and sacrifice, as well as appreciating affection over material possessions or physical attractiveness. In my view, the author O. Henry develops the themes perfectly, since the story tells how the two lovers renounce to material and affective things to make each other happy. I also agree with the themes, and I find them refreshing and innocent in such a materialistic world. Finally, O. Henry communicates the theme by narrating an unexpected turn of events, in which Della sells her hair to buy a new watch chain for Jim, while he sells his watch to buy her a comb. As a result, none of them can enjoy each other's presents. However, they realize that they have each other and that they are ready to give away everything for each other.