Both Jim and Della sell their most prized possessions (other than each other) to show how much they love each other. That is the definition of true love. Giving up something that you love for someone that you love. Sacrifice is yet another one of the prominent themes throughout The Gift of the Magi.
Wealth is another common theme throughout The Gift of the Magi. Not wealth in the sense of money, but wealth in the sense of value. Jim and Della value many things such as each other. Jim also values his gold pocket watch, and Della values her hair. Wealth to Jim and Della Dillingham Young means value not money. They do not have money, but they do however have each other. Wealth to all of us should be value instead of the worldly possessions that we pursue daily. We try daily to fit a camel through the eye of a needle, when we should know that it is not