Bargaining with a greengrocer, a grocer and a butcher so that his ears burned, Della collected just a dollar and eighty-five cents. For these pennies, she should buy a Christmas present to her husband Jim.

Jim and Della rent a furnished apartment, the situation of which is not that blatant poverty, but rather eloquent poverty. This family has two treasures: the deluxe hair of Della, before which all the treasures of the Queen of Sheba itself would fade, and the gold watch of Jim, which King Solomon would envy.

Della stopped near the sign: "All kinds of hair products." For twenty dollars, she sold her treasure and, with the proceeds, bought Jim a platinum chain for his watch. While preparing her husband’s dinner, she prayed that he would not like a short haircut.

Jim, who came home and froze without gloves, either with surprise, or with horror, or with anger, examined his wife. No hairstyle, haircut, or other reason can make Jim stop loving his wife, but he could not recognize the fact that Della no longer has braids. Finally, Jim pulled out a bundle containing a set of tortoise crests with precious stones - the subject of Della's secret desires. In response, she presented the chain to her husband. But her gift, like Jim's gift, had to be hidden for now: Jim laid the clock to buy crests for his wife.

The Magi, those who brought fashion to make Christmas gifts, were wise people, therefore their gifts were with the agreed right of exchange in case of unsuitability. These two were the wisest, for they sacrificed each other their greatest treasures.