Gifts can be the nice communicator between giver and receiver. In addition to, the real good will must be added in the box if giver. If one day, the present got lost but the memory still there eternally. The value of a gift is in the giver, rather than the gift itself. Its Good stories and good people that appear in our life are the most specially things. Its enduring appeal can be traced to the universal themes of wealth, poverty, and generosity wrapped together by the selfless love of the two main characters, Jim and Della Young. they love one another more than materialistics things though they are expensive. they sell those things(watch and hair) to show their love and so find out the true love that is not in things or gifts but the feeling they have for each other. so the themes are sacrifice and eternal love.