The theme of "Kabuliwala" is mainly friendship. The writer has beautiful portrayed the friendship of an Afghan trader and Mini, a little playful child. Though, Rahamat was almost of the age of Mini's father, he and Mini shared a very unique bond of friendship. They used to share all there feelings and even understood each other to a great extent. Apart, from their friendship, the relation of a father and a daughter has been portrayed very nicely. There are two such father-daughter relations mentioned in the story, Mini and her father and Rahamat and his daughter. All these relations causes deep effect on the reads mind as well as his heart.