The Gift of the Magi has a theme of love and acceptance present throughout the entire story. When the wife sells her hair to buy her husband a chain for the watch, she is putting her husband above herself and how beautiful she looked with her long hair. Her husband in turn sells his watch to buy beautiful combs for his wife's hair. Little did each realize that what they loved the most besides each other they sacrificed. It also shows that they put their love for each other above anything else and would do anything for one another. The wife certainly knew that she was sacrificing her beautiful hair but knew it was for something much better and more important.