1. The Magi brought gifts on their own, out of love for their lord. 

2. They brought wonderful gifts, which could possibly be exchanged in case of duplication. 

3. Della and Jim too brought gifts for each other, sacrificing their own precious possessions in the process. 

4. Their gifts are greater than those of the Magi because they cannot be exchanged. 

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The gifts of Della and Jim are compared to those of the Magi. The Magi were the three wise men who brought gifts to the newborn Jesus. Casper, Melchior, and Balthazar traveled from Persia to Bethlehem at great risk to themselves to give their gifts to the newborn. This showed their love and reverence for the newborn. 

Likewise, Jim and Della took risks when they sold the most precious possessions they had in order to show their love for each other. In fact, the writer describes them as the wisest of all those who give and receive gifts as they gave up the only priced possessions they had. They are fit to be described as the Magi.