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As Christmas approaches, Whit collects clothing and household items for the Christmas Closet. Ten-year-old Tamika adds Cotton, the stuffed lamb she has slept with for most of her life. She insists that she is old enough to let someone else enjoy the toy, though her long farewell makes the sacrifice much harder than she wants to admit.
Whit also visits Mike Mulligan, who is sorting through his attic with Nick. An old yearbook reveals that Mike had studied business at the University of Chicago and had once been voted most likely to succeed. Nick is surprised that his uncle has not pursued a more impressive career, especially after learning that Mike turned down a promising job at Universal Press.
At the Horton home, Liz proudly welcomes her brother Mark back from military service. Mark is on crutches after being wounded by shrapnel, but he brushes aside his injury and offers nearly everything he owns to the Christmas Closet. Liz is troubled by his determination to give away his clothes, golf clubs, stereo, and other belongings. She senses that something happened during the war, but Mark refuses to discuss it.
During the collection, Cotton falls from Whit's vehicle. A boy named Grady sees it and follows the donations all the way to Whit's End. There he finds Rodney Rathbone taking the lamb for a homemade video in which he plans to blow things up. Grady refuses to let Rodney destroy it, although he will not explain why the toy matters so much.
Tamika soon admits that she is not ready to lose Cotton after all. She asks Whit for the lamb back, only to learn that Rodney has carried it away. While Tamika mourns her missing friend, Grady tracks Rodney to a field and discovers Cotton tied to a failed model rocket high in a tree. He climbs after the lamb despite Rodney's warnings and falls when a branch breaks, but he comes down safely with Cotton in his arms.
Nick continues investigating the opportunity Mike rejected. When he notices the date on which another man accepted the position, he finally understands: Mike received the offer at about the same time he adopted Nick. Since Nick needed to live away from the city, Mike gave up the Chicago job and the success it might have brought. Mike tells his nephew that he did not receive the lesser part of the bargain, because accepting the job would have meant not having Nick.
The discovery changes Nick's attitude. He stops pressing Mike to find a high-paying position and stays to help sort the attic, allowing his bicycle repair and thoughts of a large television to wait. Mike's quiet choice has shown him that love sometimes measures success very differently.
Mark finally visits the father of his friend Ron Cruz. During a battle, an explosion injured Mark's leg in an abandoned hospital. Ron threw Mark from a second-story window before another blast destroyed the room, sacrificing his own life to save him. Mark has been giving away his possessions and planning a life of good works because he wants Ron's father to believe that he was worth the price Ron paid.
Mr. Cruz is grateful to hear how his son died, but he tells Mark that Ron's sacrifice cannot be earned. Ron was a Christian who lived generously and finally gave everything for his friend. Rather than spending his life trying to repay an impossible debt, Mark can accept the gift and live.
At the Christmas banquet, Tamika spots Cotton in the arms of a little girl named Samantha. Samantha says her father gave her the lamb and explains that it has returned after she lost it at a bus station. Grady is Samantha's brother; he has risked Rodney's cruelty and a dangerous climb to restore the toy to her. Tamika quietly lets Samantha believe Cotton made the long journey home and says goodbye once more, this time allowing the lamb to go.
As the donated gifts are loaded for delivery, Whit thanks everyone for freely giving time and possessions to bring joy to others. Around him, small and great sacrifices reflect the love of Christ - from a beloved childhood toy to a career opportunity, and even one soldier's life for another.





