Why does the author make reference to the Queen of Sheba and King Solomon in the story The gift of the Magi?

The author references the Queen of Sheba and King Solomon in "The Gift of the Magi" to highlight the theme of sacrificial love and wisdom. Just like the Queen of Sheba and King Solomon who exchanged gifts, the main characters in the story, DELLa and Jim, also give up their most prized possessions to show their love for each other. The reference adds a layer of richness and depth to the story's message of selflessness in relationships.