Theme of Selfless Love in The Gift of the Magi

In the short story "The Gift of the Magi" by O. Henry, a young couple named Jim and Della are struggling to make ends meet during the holiday season. Despite their financial difficulties, each wishes to give the other a special Christmas gift. Della sells her long, beautiful hair to buy a platinum chain for Jim's prized possession, his watch. Unbeknownst to her, Jim sells his watch to purchase a set of combs for Della's hair. When they exchange their gifts, they realize the irony of their sacrifices.