The lesson of the story concerns the true meaning of love and its value. In the story, Jim and Delia are a young married couple who are, by all appearances, very poor. When Christmas comes, both give up something that is meaningful in order to bring joy to the other. Because they do this out of love, what each one really gives the other is the greatest gift, the gift of love. In possessing the one thing that matters most, Jim and Delia are very rich indeed.