Jim's gift for Della (Situational Irony)
Because we only follow Della’s quest to buy Jim a Christmas present, we are shocked to discover that Jim has gifted Della a beautiful, expensive set of tortoise combs for Christmas. The shock of the gift-reveal intensifies when Della realizes that she cannot use the combs on her new, short haircut. Situational irony thus saturates Jim’s gift offering: we do not expect Jim to have already purchased such a costly present for Della, nor do we expect Della's own sacrifice to nullify the usefulness of the gift. The “plot twist” reinforces the reciprocity and generosity central to Della and Jim’s relationship: both marriage partners have deemed Christmas presents as worthy means to externalize their love for each other.
Jim and Della's mutual sacrifice (Situational Irony)
The situational irony of the closing moments of the story deepens when Jim admits that he sold his watch to afford the combs. This additional abrupt outcome or “twist” further defies readers’ and the couple’s expectations. Both Della and Jim had intended their sacrifices to result in the offering of presents with tangible and intangible worth: the presents would represent their commitment to and admiration for each other, while also serving as worthy, practical accessories to each of their respective prized possessions. Because Della cannot use combs on her short hair, and Jim no longer owns a watch to attach the strap to, neither of their gifts can be used for their intended purposes, thereby subverting the couple's, and the reader's, expectations. The irony unearths the futility of the couple's sacrifice: if they hadn’t given up their respective beloved possessions, their gifts would have remained practical and usable.
