that the greatest gift we can recieve is not any material but a feeling that is the "gift of love". it teaches us the bondge of unconditional love where we dont look at our posessions but are ready to sacrifice for our loved ones..della sells her beautiful hair in order to gift jim and jim sells his gold watch to gift della the beautiful set of combs but when they find their gifts to turn useless. they rejoice in their own estate and this proves their true love for each other. we also find the story revolving around wealth and poverty