The Bible records the story of the three magi, who saw the Christmas star in the sky and followed its light to Bethlehem so that they could present valuable gifts to the king whose birth was signaled by the star. The gifts were given as symbols of the love and reverence they felt for this new king.
Jim and Della were not rich in material goods, as were the magi, but they were rich in their deep love and commitment to each other. They showed their wisdom through their solutions to the problem of how to buy a Christmas present for the other that adequately demonstrated their adoration when they didn't have the money to pay for the gifts. These sacrifices, given out of love, enabled them to give the most worthy gifts possible.
two foolish children in a flat who most unwisely sacrificed for each other the greatest treasures of their house. But in a last word to the wise of these days let it be said that of all who give gifts these two were the wisest.