The main idea of "The Gift of the Magi" is that the value of a gift is in the giver, rather than the gift itself. Jim and Della, out of their love for each other, purchased a gift that required them to sacrifice something that was precious to them. Though that sacrifice thus made the gifts impractical, nevertheless they showed themselves to be understanding of true giving, true sacrifice, and true love. As Henry says, "Of all who give and receive gifts, tsuch as they are wises. Everywhere they are wisest. They are the magi."