There are many similarities between the The Gift of The Magi and The Necklace.
The main one being the theme of sacrifice. In The Gift of The Magi both Jim Dillingham Young and Della Young forfeited what they treasured most, but, they treasured something even more, love. Due to both Della and Jim loving one another, they gave up and sacrificed for each other. This is similar to The Necklace in such that Mathilde’s husband, M. Loisel, cares very much for Mathilde and has proven this. He proves his love time and time again through buying Mathilde whatever she gripes for. This action gets him nothing and it actually puts him into serious debt. When in debt Mathilde sacrifices and works herself hard