What is the most important gift we can share with the ones we love? When you have nothing, it only means you don't have things, but you still have the intangibles. This story follows a boy during Christmas time when his family no longer has material possessions. He finds that love, spending time together, and giving of oneself to others are the most priceless, beautiful, and ever fulfilling commodities. And if you have those things, what else do you need?