Gogol sets the story in St. Petersburg, which is a city divided by class. Akakievitch lives in the poorer part of town while his co-workers live in the wealthier part. St. Petersburg is also described as bitterly cold. The rigid social hierarchy of the city imbues it with another type of coldness. The coldness that is shown to Akakievitch by his peers and superiors mirrors the cold of the winter. Even the narrator and townspeople are cold toward Akakievitch’s struggle, with his death coming as almost an afterthought. Usually, the death of the main character would garner more description and emotion, but instead, the doctor tells the landlady to order a pine coffin for Akakievitch because it is cheaper. The narrator tells of the death in passing, as if he wants to get to the end of the story more quickly.

The existing social hierarchy is a large part of Gogol’s setting for the story, and Akakievitch is a victim of that social structure. When his coat is stolen, no one in a position of power offers to help him. Because of his low standing in society, his options are limited, and because of his poverty, the coat is of utmost importance. When he is unable to gain help in finding the coat, he becomes ill and dies. The rigid social hierarchy contributes to this death since he is scolded by the prominent personage for even asking for help. When the “dead man” haunts Kalinkin Bridge and grabs at people’s overcoats, Akakievitch has in turn become part of the setting. The dead man represents the conscience of those who have more money or opportunity. Those who are accosted by the ghost should feel guilty about the divided and cold society in which they live.