The Last Christmas Tree is a story of putting Jesus's "golden rule" as presented in Matthew 7:12, "Therefore all things what so ever ye would that men should do to you, do ye even so to them," into a real-life situation. Matthew, the owner of the Christmas tree lot, connects with a family in need and puts the rule into practice. He sees the needs of John and his family of four, having lost his wife recently, and he decides he can help them as he would like to be helped if the situation were reversed. In part told from the point of view of the last Christmas tree on the lot, the story progresses through the help given by Matthew with his generosity and the joy and assistance it brings to John and his family despite their recent loss. The story is intended to inspire us to treat others as we want to be treated and to help those in need when we can. Although the situation John and his family are in is sad and painful, Matthew's acts of Christian love hopefully alleviate some of the pain of mourning that the family is feeling and inspire them to go on in Christ's love.