Della, let's put our Christmas gifts away for a while. They are too nice to use now.
Irony and Money
Your money, sir.
Love is an Open Door
I love you!
The resolution occurs when Jim is given his present. We find here that he has sold his watch to buy Della the combs for the hair she has sold.They both decide that their presents are not important for now, only each other.
There was a bunch of irony in The Gift of the Magi. Della cuts off her hair and then gets combs as her Christmas present. And then Jim revels that he sold his watch to get her the combs when she got him a new watch chain.
The theme of The Gift of the Magi is love. Della and Jim were willing to give their most prized possessions away for the others happiness. This demonstrates that love is more important than material possessions.