The story contains many of the elements for which O. Henry is widely known, including poor, working-class characters, a humorous tone, realistic detail, and a surprise ending. A major reason given for its enduring appeal is its affirmation of unselfish love. Such love, the story and its title suggest, is like the gifts given by the wise men, called magi, who brought gold, frankincense, and myrrh to the newborn Jesus.