Other than the overarching theme of morality over whether one shd scheme for inheritance, the movie touches heart with how the protagonist went through a personal journey that made him understand that family triumphs monetary gains.
It also touches on the age long asian issue of placing the male heir over the female, aptly summarized in one of the lines - where sons inherit assets, daughters inherit cogenital illnesses. The irony is not lost as the grandma herself was a victim of such patriarchal mindset and yet chose again to exclude her only daughter from her inheritance.
This movie is a gem from start to finish - making one think hard about the meaning of family, about the value of money and most importantly, about when death comes, what your value is to the ones left behind.