Answer: It is a symbol of his wife's deep love.
Explanation: In "The Gift of the Magi" by O. Henry the possible use of Jim's gift be to him is it is a symbol of his wife's deep love. Jim and Della loved each other despite their financial difficulties. Although they had to move into a less comfortable flat, their love could endure the difficulties of the situation. Della sold her hair to buy a golden chain for Jim's watch. Jim sold his watch to buy a present for Della. Although he cannot use the present Della gave him it is a symbol of his wife's deep love.
