Movie conveys a very important message on how to live happy but what makes the portrayal appealing is the fact that it doesn't preach it. The story has the classic settings of one of those of Premchand's stories.
All the scenes of the movie are a build up to the end to get that message accross.
The message is simple yet gets delivered with an impact.
(SPOILER ALERT!!)
At the ending, for a moment, I wished there would be some way that Amal gets Jayaram's inheritance, how otherwise would it be a perfect ending. But when you hear the narration at the ending, and watch the smile on Pooja's face there is an instant realization that we all are living like Jayaram and missing most important things in life.
Amal sacrificed Rs.300 million to keep up his comitment to Pooja and earned her affection which the money couldn't have bought. This is the thing which Jayaram wasn't able to do all his life. He was only able to realize at his deathbed that he has lived his whole life enslaved by his fortune, and reliquishing his fortune through his final 'Will', he was able to die peacefully. And he knew that Amal wouldn't have cared for his Rs.300 million any more than he did for his Rs.3.