In "The Wallet," the theme is the value of time. The protagonist, James, is a busy businessman who is always rushing around and doesn't have time for anything. He loses his wallet and then spends hours trying to find it. In the process, he realizes how much time he has wasted on unimportant things and how he has neglected his relationships with his family and friends. He learns to appreciate the value of time and to make more time for the things that matter most to him.