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.. :)))