Most Christmas stories tend to focus on the holiday aspect and minimize religious/doctrinal overtones. This film, on the other hand, is overtly religious, complete with quotations from the New Testament, such as "For God so loved the world that he gave his one and only Son" (John 3:16), and exhortations such as "Faith, is believing in something that you can't really see", as if that's a good thing. The overt religious plug in this film can be quite off-putting for the non-religious.
In contrast, 'Miracle on 34th Street' (1947), also starring Maureen O'Hara, succeeds in telling a warm and sweet Christmas story without plugging religion.
By the way, you will notice that the little girl in 'The Christmas Box' is a dead ringer for Natalie Wood in 'Miracle on 34th Street'. I don't think that's accidental.
In contrast, 'Miracle on 34th Street' (1947), also starring Maureen O'Hara, succeeds in telling a warm and sweet Christmas story without plugging religion.
By the way, you will notice that the little girl in 'The Christmas Box' is a dead ringer for Natalie Wood in 'Miracle on 34th Street'. I don't think that's accidental.