Answer:
So the way I am answering this is by categorizing that
The Theme is more the message the author is giving the reader while Subject is more the matter of what something is about.
For example, the Subject is more related to a topic while the Theme is always, to a point, asking the author what is he/she trying to say with or through the subject.
A subject is sometimes being used figuratively to create a meaningful analogy or allegory of some sort.
All this while Theme is more of a notation.
Anyway: here is your answer:
☞In the Subject (more specific) category; This is what goes,
• Evil people do bad things.
• A friend is someone you know well.
• Rain has many important purposes.
☞In the Theme (the idea) category; This is what goes,
• It is important to value friendships.
• The truth will always be revealed.
• Good will always conquer evil.
If I made a mistake, I apologize. I tried my best to help you.
