Both the story and the poem develop the same theme because they both deal with thankfulness and gratitude. In the story, the homeless man was thankful at first, but then he starts to doubt the kind man’s motives. He believes that the man is using him to please himself. The homeless man doesn't think that the other man’s actions are selfless. Although this isn't necessarily expressing gratitude, it still makes the reader think about gratitude and what the homeless man should be thankful for. In the poem, unlike the story, the narrator expresses his gratitude straightforward. The narrator lists things that they are thankful for. Gratitude and thankfulness are expressed throughout the whole poem. Each line tells us what the narrator is expressing