Jimmy can play make-believe as well as anybody. So, he takes an imaginary trip with Marie to help Santa prepare to deliver toys. In conversation, the children learn Santa has a goal of giving the best gifts ever given this year. They help him load the sleigh and make the trip to deliver toys.

They encounter a falling star knocking them off course and into another time period. Santa recognizes the village below is two thousand years old.

Suddenly, they encounter angels flying to earth with a message for shepherds tending sheep in a field. Curious, Santa agrees to follow the light to earth and lands behind the flock of sheep. He fades into the background as they walk into Bethlehem.

Jimmy remembers Sunday School class and explains to Marie that they will see Mary, Joseph, and a baby with a manger for His bed. He relates that Jesus is the Son of God and tells why He came.

Following a short distance behind, the make-believe Santa listens to the conversation not only of Jimmy and Marie, but also of the shepherds, Joseph, and Mary. He decides, "This is the greatest gift ever given and I had nothing to do with it."