The correct answer to this open question is the following.
When we read the story "Gift of the Magi." written by American author O. Henry in 1905, the essence of the story is Della and Jim, wife and husband that are thinking about what to give as a Christmas present to each other, They are a poor couple and do not have enough money to buy Christmas gifts. So they both have to make sacrifices. She sold her long hair and Jim, the husband, sold his watch to buy combs for Della's' hair.
So yes, the moral of the story is that "Sacrifice is a virtue to be valued." When someone loves another "special" one, you make sacrifices in order to make him or her happy. No matter the circumstances. And that is what these couples do. Their intentions were good. They both got rid of something valuable in order to make the other happy with a present. And that counts!