Themes are the fundamental and often universal ideas explored in a literary work.

The Rigidity of Social Status 

Rigid social hierarchy dominates every part of Akakievitch’s life. He is ridiculed by his fellow office workers for the shabbiness of his coat and his overall appearance, so he must have a new coat to end the abuse. Once he comes to the office with a new coat, he is instantly accepted into their company and his status elevates. His status changes so completely that they even throw him a party to celebrate the new coat. The coat ultimately becomes a symbol of Akakievitch’s new place in the social hierarchy of his office, revealing how the way one dresses is of utmost importance in this society, and it dictates one’s place in it. 

As soon as he loses the cloak, Akakievitch is once again relegated down to the lower levels of society and given no help. He pleads with more powerful men to help him, but without his coat or other outward symbols of high social class, he is not deemed worthy of their time. When he calls on the prominent personage, the man is quick to ask what rank Akakievitch holds. Indeed, the prominent personage runs his household on the concept of rigid social hierarchy. This is a strict adherence to the social norms of his society, and it is this same strictness that makes it impossible for the man to help Akakievitch. The prominent personage must fulfill his role as a man higher up in the world than Akakievitch, and in doing so, he later ultimately labels himself a target for the enraged ghost of Akakievitch. In allowing Akakievitch to get revenge on those who wronged and neglected him in life, Gogol seems to imply only the deceased can break the rigid chains of social class.

The Cruelty of So-Called Honorable Men 

Many people show cruelty to Akakievitch in the story, and their cruelty is directly tied to their position in society. The more honorable a man’s position in Gogol’s St. Petersburg, the crueler he acts toward people below him in the social order. Furthermore, anyone with a slight advantage over another becomes cruel in imitation of his own superiors. Gogol takes a moment to describe one instance of this when a titular councillor is given a slight promotion above his colleagues. Once he has been elevated, he then creates a separate room in which to see his fellow workers. The room is so tiny that it barely fits a desk, but the titular councillor wants to make his subordinates wait in the same way his own bosses make him wait. This kind of imitation shows that the cruelty of honorable men is mimicked by anyone wanting to get ahead in Akakievitch’s society. Therefore, these honorable men are not so honorable after all.

When Akakievitch's coat is stolen, he experiences poor treatment from authority figures. That treatment gets worse the farther up the social ladder he goes for help. First, the watchman barely notices him getting robbed, and he acts indifferently to his plight. Then, the district police chief questions him about his own actions on the night of the robbery. Rather than seek out the ones responsible for the crime, this district chief probes into Akakievitch’s character and accuses him of getting his coat stolen by his own actions. Finally, the prominent personage treats Akakievitch the worst of all. He scolds him harshly for coming to see him. The strictness of the prominent personage makes him the cruelest of all the authority figures Akakievitch has come to for help. He is seen as honorable, yet he is harsh and uncaring, and ultimately pays for his strict adherence to social hierarchy when Akakievitch later haunts him.

The Meaninglessness of Work for Work’s Sake

Akakievitch’s world revolves around his work despite how little it gives him. As the story begins, he loves doing his job more than anything. He copies documents almost out of unadulterated joy, and he even takes his work home with him. The fact that he takes it home when he doesn’t need to shows that he is fully obsessed with his tedious tasks. He copies documents in his free time just like he does on the clock. He dreams of work even when walking in the street. Without the incident of the overcoat, Akakievitch would go on in this manner for his whole life. However, while Akakievitch loves his work, he is also guilty of complacency. When offered the job of creating a new document and not merely copying one, he resists. He would rather simply copy documents created by someone else. In Akakievitch’s world, work is done for the sake of the work.

Social advancement is directly tied to work in Akakievitch’s world. None of Akakievitch’s superiors are named in the story, so, nameless, they only fulfill their positions in society: they are the district police chief, the prominent personage, and Akakievitch’s bosses. A person’s name or personal life is hardly important compared to what job or social role they fulfill. Akakievitch’s need for the coat is directly tied to this concept. The only reason he needs the coat is to go to work, and without that need he would not purchase a new coat. All throughout the incident of the stolen coat, Akakievitch is advised to see this or that unnamed person about it. Each of these men only fulfill a social role. Their work or status defines them in just the way Akakievitch’s work defines him in the beginning of the story. Even Akakievitch’s superiors work to live and live to work.