While it does not immediately seem like it, “The Gift of the Magi” may be based on a true story. Many similarities can be found between the setting of “The Gift of the Magi” and O. Henry’s life. Like the characters in the story, O. Henry lived in New York. His experiences in New York inspired his story to also take place there. Also, O. Henry had difficulty earning enough money, a struggle Della and Jim also shared.

O. Henry’s story has long remained a classic because of its meaningful themes. One of the strongest themes in “The Gift of the Magi” is love. Della and Jim share a love purer than most people. They are willing to give up their prized possessions for one another because they truly love each other. The theme of beauty also relates to this. Della is worried that Jim may not think she is beautiful once she has cut her hair. In the end, her looks aren’t important because Jim loves her no matter what. He loves what is on the inside, which relates to the theme of identity. Jim and Della love each other because of their personalities, not looks or money. Also connected to love, Jim and Della show the theme of wisdom. They are wise enough to know that their possessions are not what will make them happy. They realized that love is what counts. Clearly, Della and Jim are incredibly giving characters. Yet another theme is the struggle between wealth and poverty. Both Jim and Della desire more money than they have and want to be able to afford nice gifts for Christmas. In the end of the story they find out that it doesn’t matter how much money they have as long as they are in love. The theme of love, along with others, is throughout O. Henry’s entire story.