Theme: Physical punishment is not only painful but also humiliating.
Subject: A young boy is ridiculed by his friends because of his low status.
Explanation:
We can conclude that the theme is that physical punishment is not only painful but also humilliating because this is exactly how the character feels in the text. He does not only find the punishment painful, but he is also humilliated by the reaction of the audience. The subject, on the other hand, is that a young boy is ridiculed by his friends because of his low status. We know this is the case because the class laughs at the fact that his father is a barman.
