The little boy's tree at the back of the garden appears repeatedly throughout the story. While Wilde doesn't quite foreshadow that this will be the site of the Giant's death and his entrance into divine paradise, the repeated appearance of the tree does suggest to the reader that it will continue to have significance until the story's end.
The first time this specific tree is mentioned is when the Giant sees the little boy crying because he cannot get up into it. This scene makes the Giant's heart melt and signals an important shift in his character development (as well as the broader plot). The Giant lifts the little boy up into the tree, which makes it break into blossom. At the end of the story, Wilde makes it clear that the little boy has all along been the Christ Child, who was using the tree to test the Giant. It is not enough for the Giant's heart to melt, he must also act upon these emotions. The scene with the boy and the tree presents the Giant with the perfect prompt, and his response proves that he has repented and is prepared to change his ways.
After the boy has been gone for many years, the tree at the back of the garden is the site of his return. It is winter, but the tree is full of blossoms.
In the farthest corner of the garden was a tree quite covered with lovely white blossoms. Its branches were all golden, and silver fruit hung down from them, and underneath it stood the little boy he had loved.
At this final part of the story, Wilde drives home the connection between the tree and the cross. The appearance of gold and silver adornments on the tree evokes Catholic crucifixes. In addition, the little boy stands beneath the tree with wounds reminiscent of those of the crucifixion on his hands and feet. A core element of Christian theology, the crucifixion reflects the willingness of Jesus to suffer and die in order to redeem humanity. This means that if the tree is a symbol for the cross and the cross is associated with redemption, then the tree motif must also signal redemption. The little boy returns to complete the process of forgiving and redeeming the Giant, whom he invites to his garden of Paradise. Not only is the tree the site of the Giant's salvation and rebirth, then, it is also the site of his death and the beginning of his eternal life.
