The author contrasts the wealth and pride of the Queen of Sheba and King Solomon with the humble circumstances of Della and Jim to emphasize the theme of perspective and appreciation for what one has. Della and Jim are portrayed as ordinary, financially struggling individuals who would have taken pleasure in diminishing the wealth and possessions of the Queen and King, even if they were neighbors. This highlights the idea that material wealth does not necessarily bring happiness or fulfillment. Instead, the author suggests that true value lies in the love and sacrifices made by Della and Jim for each other, as seen in the story "The Gift of the Magi" by O. Henry.