Themes in The Gift of the Magi
O. Henry interjects here to build on his theme. He says that a “mathematician or a wit” wouldn’t consider that having love, but only getting paid eight dollars a week, is far more valuable than if one didn’t have love, but made a million dollars a year.
The theme of the story is unconditional love knows no boundaries. The gifts that Jim and Della give to one another end up having no useful function, but they are the most valuable gifts for either of them to have given because the gifts symbolize the sacrifices they are willing to make for their love for one another.