Christmas gifts should be in memory of the divine gift, the life of Jesus Christ. His gift gave us eternal life; our gifts should enliven with joy those who receive. His gift was the sacrifice of this earthly life; our gifts should represent personal sacrifices on our part...
Our first gift at Christmas should be to the Lord; next to the friend or stranger by our gate; then, charged with the effulgence from such giving, we would enhance the value of our gifts to our very own.
Elder John A. Widtsoe
According as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.
2 Corinthians 9:7
Then the story The Gift of the Magi was told. Read it here
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