As the story by O. Henry begins, it is a Christmas Eve. During that season, the shops are usually busy as people are preparing for the festivities. Della Dillingham Young is among those who are doing their shopping late. Her main concern at that point is the kind gift to purchase for her husband, given that she did not have enough money. Together with her husband Jim, they did not have much money. However, they genuinely loved each other.
She then goes to the location of the mirror and removes her hair from the pins. The hair is one of the things the family valued. The hair is thick, long, and beautiful. Della takes her hair and sells it for $20. The money she receives is enough to help her purchase a gift for her husband, Jim. A woman opts to buy a beautiful chair for Jim’s watch. However, she is not sure about how Jim is likely to react, given that she no longer has her beautiful hair. Della then goes back home to try and make herself look attractive.
In the evening, Jim arrives home and is surprised to look at the new Bella. He looks at her for a long time and is disturbed by the whereabouts of her hair. Jim’s reaction makes Della confused, and she does not know what to do to make Jim feel better. After some time, Jim regains his composure and pulls out the gift he had for Della. At first, Della is excited. However, things are different when she opens the award given to her. It is a magnificent ornamental comb that a woman had always wanted for a long time. Her confusion is that she no longer has the hair that she always wanted the comb for. Della also presents her gift to Jim. The smile from her husband immediately fades away when he sees the gift. A man had sold the watch that the elegant chair was bought for. He did that to obtain enough funds that could purchase the comb for Della.
Jim immediately tells Della that they should put the presents aside and have their dinner. In the author’s view, the couple represents people with the highest level of wisdom. The pint is that they sold the things they valued the most to purchase their partners the best gifts for Christmas. That is what makes them the Magi.