This year Kristen is in charge of organizing the church Christmas program. She organizes the children into three groups, each group representing one set of characters in the Christmas story: Mary and Joseph, Shepherds and Angels, and Wise Men. The children's task is to think about their characters' part in the Christmas story and determine what gifts these characters gave.

In each case, the children conclude that their characters really didn't give much. Instead these characters received an amazing gift—Jesus. When the students return to Kristen, she discovers that they have all reached the same conclusion: Christmas is about giving only because we first received the very best gift of all.