Resolution: Jim and Della Appreciate Eachother's Gifts
I appreciate what you sacrificed for me Della!
You too! It's the thought that counts!
Theme: Be Selfless and Appreciate What You Get
I love you!
The climax of the story is when Jim comes home. Both Jim and Della are nervous of how the other will think about their changes in appearance. Jim doesn't have his watch, and Della doesn't have her hair.
Jim and Della are happy with the gifts they recieve. They are both very appreciative of one another and appreciate the sacrifices they made to give the other the gifts.
The theme of the story is that the greatest gift is one where you sacrifice for the other person. Both Jim and Della appreciate what the other sacrificed, and they realise that the greatest gift is their sacrificial love for one another.