What is the theme in The Overcoat by Nikolai Gogol?

The human condition is the main theme. The universal human need for compassion is a central theme in "The Overcoat." Akaky Akakievich and others in the story deny their connection to the rest of humanity, but ultimately fail. This view of the human condition is embodied in the early passage in which the narrator describes the lack of compassion with which Akaky is treated by his coworkers: in one of Akaky's rare pleas to be left alone by his tormentors, a newer office mate unexpectedly hears, "I am your brother."