The Gift Of The Magi Irony

Jim sells his most prized possession (which is the watch that had been handed down to him from his father) in order to buy a gift for his wife.

Della states "If Jim doesn't kill me." Not literally meaning harm.

Della cut her hair off and her husband did not know, but we knew.

Jim sold his watch in order to buy Della the combs for her hair, but Della cut her hair and Jim didn't know.

Jim states that their gifts are too nice to use as presents but doesn't mean it because they have no use for them.

Della cut her hair off in order to buy Jim's chain, even though she knew how how much he loved her long hair.