The theme of "The Gift of the Magi" can best be described as .

despair, as developed with the line, "There was clearly nothing to do but flop down on the shabby little couch and howl."
self-sacrifice, as developed with the line, "I had my hair cut off and sold because I couldn't have lived through Christmas without giving you a present."
acceptance, as developed with the line, "I don't think there's anything in the way of a haircut or a shave or a shampoo that could make me like my girl any less."
hope, as developed with the line, "My hair grows so fast, Jim!"

Self Sacrifice

Explanation:

Not only had she shaved and sold her hair to buy a part for his watch, but he had sold his broken watch to buy a trinket for her hair.

Hiya Lily-chan here! ≧∇≦

I don't really have time to write an essay for you (and I apologize for that) but maybe you could add this in your essay...

Keep upward. Fail never. If fear was not a factor, how can you ever fail yourself. If you know no fear, you were pushed to do your job wihtout failing.

Being afraid keeps people from doing a lot of things, simple because they may be afraid to fail.

Explanation: