The short story “The Gift of the Magi” by O. Henry portrays the theme that 'relationships are more important than material belongings' through its use of situational irony. To start, when Della cut her hair, Jim said that there was not “a haircut or a shave or a shampoo that could make me like my girl any less” (Henry 107). This shows that Jim does not love Della for her hair, even though it may be a very defining feature of her, Jim didn't like her any less. Also, even though Jim got her combs for Christmas, he didn't get mad at Della for cutting her hair, loving her all the same. Secondly, Della cut her hair to buy a present that “had surely been made for Jim and no one else” (Henry 106). Della sold her most prized possession so that Jim
