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The theme is Irony in Love. That one can get the opposite of the results that he/she expects in life.Jim and Della sacrifice almost all that they posses in life in order to make one another enjoy.Jim sold his watch to buy Della combs, expecting her to enjoy using them. On the other hand,Dela sells her hair to buy Jim a chain for his watch.However, neither of the characters expects the other to make such sacrifice. So in the end, Jim has no watch and Dela does not have hair.
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