Della is sad that she cannot find a gift for her husband Jim.
Della wants to buy him something but only has $1.87 which isn't enough.
As a least effort Della decides to go to a woman who buys hair and sells her hair for 20 dollars.
When Della returns with Jim's gift she comes to find out that Jim has bought her combs for her hair but she has sold it. Also, when Della gets the chain for Jim's watch he tells her that he has sold it for money to get Della's gift.
The two decide to put their gifts up until they get the things they sacrificed back.
Despite the sacrifices and mistakes that were made Jim and Della are still happy with each other and learned to love no matter what despite the sacrifice.