Respuesta :
In the last paragraph, O. Henry compares Jim's and Della's gifts to the precious gifts of the Three Wise Men in the story of Jesus Christ’s birth. O. Henry reminds readers that despite Jim's and Della's apparent failure, their gifts are the most precious and appropriate possible ("the wisest"). The fact that both sacrificed what they prized most for the other's sake is an affirmation of their love. Love is the most precious gift they can give each other.