The symbolism in "The Gift of the Magi" is based upon the gifts given by Jim and Della. Both Jim and Della gave up a possession the forfieted the importance of the gift they would receive from their spouse. The gifts showing the importance of giving everything of themselves. The key note in the story is that both Jim and Della do not focus on what they have lost, but instead are touched (as the reader is) by the gifts that they have received.