"The Gift of the Magi": Theme of Love The theme for "The Gift of the Magi" is that love is more important than any material item. Della and Jim, the two main characters, demonstrated the theme. This theme also occurs in the "real world." The theme in this short story has a deep meaning. One way to interpret the theme is that love will last a lifetime, and material gifts will not. Another interpretation is that people will always remember how much they love someone or how much someone loves them, but they will not necessarily remember a certain material gift. Also, many people can g