the famous annotated lyric website!! the correlation that is made is that they are both counting songs. but i find it even more interesting that the melody is lifted from yet another christmas song while the lyrics are inspired by a wholly different one. i could see the group mind of the Dead thinking that this would be pretty cool
if i may stretch it even further, christmas is a time of gift giving. hunter's lyrics are in obvious reference to psychedelics and the visions and insights that one who partakes in said rites does experiences, which he poignantly calls "polished thought jewels". you could take it that the psychedelic experience is considered a gift (as it is in many cultures where hallucinogenic drugs are revered and are thought to bring you closer to God, which is once again in theme ofChrist
anyways, i think it is fairly obvious that hunter and the boys thought that LSD was all that and a bag of really great chips, a great present, if you will, so why not honor the experience in the same light as a Christmas song honors the spirit of the religious holiday.
that make any sense to you guys? or should i go eat that breakfast i've been putting off