This story is the classic tale of sacrificing what you love most in order to give to the ones you love. When a young and financially challenged couple try to give each other Christmas gifts, the results are both disastrous and touching.�� This short and beautifully written story, illustrates the true purpose of Christmas giving. The vocabulary is a little difficult for young children, but the concept is understandable. You might summarize for younger readers or enjoy O. Henry's wonderful writing with your older children.