What is the critical overview of the story "The Gift of the Magi"?

The Gift of the Magi is an excellent story on the
scripture that states it is more blessed to give than receive, found in Acts
20:35:

I have
shewed you all things, how that so labouring ye ought to support the weak, and to
remember the words of the Lord Jesus, how he said, It is
more blessed to give
than
to receive.

Truly
Della is much more blessed giving than she is receiving. Now, with her hair gone, she
cannot use the expensive combs. Likewise, her husband Jim cannot use the platinum watch
chain. This story is based on the blessing of giving, not
receiving.

Throughout this story, the art of giving is
highlighted. In fact, it is compared to the Three Wise Men who gave abundantly to the
Christ child. They wanted nothing in exchange.

While the
story reflects a giving heart, it should be noted that Della and Jim are amazing people.
They give unselfishly. Their prized possessions are the first thing they give. Della
gives her hair and her husband gives his gold watch. The gifts they bought in exchange
cost more than the dollars they paid. The gifts they bought in exchange cost Jim and
Della heart and soul.

When Della and her husband parted
with their prized possession, they proved their magnanimous love one for the other. This
story is more than a fairy-tale type love with a happily ever after ending. This story
teaches the reader the value in giving up something that means so much in exchange for
something to make another person happy, even if it makes one sad. The ending of this
story has both a sad and happy ending.

Who gives like this?
Who would give up something as precious as one's hair? Della does. She gave up her very
adornment. Likewise, Jim gives up a family heirloom. He parted with something that had
been passed down through the generations. It cannot be replaced. When the reader learns
to give sacrificially as Jim and Della have, the world will go lacking nothing. That is
the point the author is making.