The themes of the story are:
1) Truth alone triupmps : The entire story is aimed at making the readers realise that truth always prevails.
2) Human Greed : The theme of greed is explared through the character of jumman Sheikh and samjhu sahu.
3) Sense of duty : Another theme of the story is the sense of duty which comes naturally once we are placed in a responsible position.
hope it helps.. :)))