I recently reread this little tale, and remembered reading it before. Back then I thought the moral was never give up your things for a person. Now I know better, it is, "the gift is not important, the intention behind it is key". 

In this little story two people are destitute and desperate to get each other a gift of value. They wind up selling off there most prized possessions to buy each other something used with that very possession. In the end they are both pleased with each other's thoughtfulness and set the gifts aside to make dinner.

This is a good story to be reading this time of year; to remind ourselves that being together with loved ones is the best gift for the holidays.