Theme and moral might seem quite similar to each other, but there is a difference between the two. Both theme and moral can be stated directly or indirectly. However, the theme usually runs through the whole text or passage. On the other hand, moral is something that becomes clear at the end of the text. A theme does not have to be positive and it is not meant to teach the reader anything. However, a moral is meant to teach a lesson or certain values to the reader.