The story is about an unidentified narrator's sanity he does this while describing a murder this narrator committed so the main theme would be fragility of sanity,guilt versus innocence: the narrator's attempt to prove his sanity, his erratic mannerisms while he explains his meticulous plans for killing the old man only prove his madness.
Being mentally ill is not a joke and is most painful. If you have bodily illnesses, you'll certainly get everybody's sympathy, but when you have psychological issues, Human sanity is very fragile.
The main theme is the fragility of sanity, guilt versus innocence, and the unrelenting passage of time. The fragility of sanity: the narrator's attempt to prove his sanity, his erratic mannerisms while he explains his meticulous plans for killing the old man only prove his madness.