Weeks after Jesus Christ was born in Bethlehem, Three Wise Men came, inquiring about the new-born “King of the Jews” whose star they had seen in the east. The names of the magi are not mentioned in the Bible, but Western tradition mentions variations of Melchior, Gaspar and Balthasar. They brought with them gifts that they offered to the newborn child: myrrh, frankincense and gold.

A treatise written about 700 AD, “Excerpta et Collectanea,” said “Melchior offered gold to the Lord as a king; Gaspar honored him as God by his gift of incense; and Balthasar by his gift of myrrh testified to the Son of Man who was to die.”

The presentation of the gifts to the new-born Jesus Christ by the magi started a tradition in Christendom, and today, Christmas is a day for gift-giving. Gifts take many forms, and can be as expensive as million-peso diamond jewelry or as inexpensive as homemade articles or personalized cards. But as it is often said, it is not the cost of the gift but the sentiment that counts.

Some people say, “But I don’t have money; I cannot give gifts to my friends.” Gifts do not have to be material things. One of the finest stories about Christmas gift-giving is “The Gift of the Magi” by O. Henry. It tells the story of Jim and Delia, who took pride in her long hair and would often look at a set of expensive, tortoise-shell combs displayed at a store with which she would have wanted to adorn her tresses.

Her husband Jim’s treasure was his heirloom gold pocket watch, and he wanted very much to buy a chain which he could use to display it. Jim knew Delia wanted the set of combs and so he sold his watch to be able to buy the combs. Delia knew Jim wanted very much to buy the chain, and so she had her long hair cut and sold it so she could buy the chain. On Christmas Day, they exchanged gifts—and well, we know the ending. Delia and Jim gave each other material gifts that turned out to be useless, but they also gave each other something more precious: the gift of love and sacrifice. They sacrificed the things they liked most so that they could buy the things that would please the beloved. That is sacrifice; that is love.

One can give a gift of love this Christmas. One is not so poor that he or she cannot give a gift of love. A kiss, a hug, a whispered “I love you” or “I care for you” is more valuable than the most expensive diamonds or pearls to a parent, a spouse, a child, a friend.

People can show their love for a parent or a spouse by giving of their time and effort. For one day, do the dishes, clean the house, put everything in order; relieve Mom of the drudgery of housework, relieve Dad of the chore of cutting the grass. That is a gift that will not cost children anything in terms of money but only in terms of time and effort, but it will be much appreciated by a parent.

Or, after a long day’s work, give your mother or father a soothing, relaxing massage. Again, this will not cost you any money but only some of your time and effort, but it will be greatly appreciated. The attention that the often forgotten and neglected old people will get from the young ones will surely be appreciated.

A letter full of love and expressions of appreciation and thanks would do more wonders than a “commercial” mass-produced holiday greeting card. During the daily rat race we often do not have time to exchange pleasantries, to ask how someone is doing, to tell someone that you care for him or her. Christmas should be a time to write that letter that will tell someone that he or she is loved, that one cares sincerely about his or her welfare and state of health.

Think of small inexpensive things that your relative or friend would appreciate greatly. Relatives or friends who love books would have good use for personalized book markers—and when they use them they will be constantly reminded of you. Friends who love to cook would find homemade aprons or kitchen mittens very useful, and so on.

Christmas is a day of love. It was the day God gave the world his only Begotten Son who was later to be sacrificed on Calvary to save humankind. If you do not have much money or other material resources, remember that the best thing to give your loved ones this Christmas is a gift of love.