What is the theme of The Gift of the magi by OHenry?

In this short story, O.Henry focuses mainly on three great themes - those of poverty, generosity, and most important of all - love. In this writing, whose title is an allusion to the gift of the three wise men to Jesus when he was born, the author clearly shows the value of personal affection and the true meaning of giving gifts. In short, the main idea is that the best gift is that which is most sincere and comes from the bottom of the heart instead of an extravagant, lavish possession that would bring nothing to the warmth of the human relationship. The author's idea is especially emphasized when both of the main characters discover that what they had received would not be of any use to them. In this way, the gifts that the two loving spouses give each other become symbols of the passionate love that they feel for each other and that will never be extinguished by their poverty. That is, what is material and indeed lacking in their world steps even farther back to let the reader understand that those two souls have given and received the wisest and most precious gift - that of human emotion and affection.

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