What values does Aksionov reveal in the story?

When the justice system of this world, controlled by flawed humans, fails Aksionov, he puts his faith in God's plan. He knows that only God knows the truth about him, and thus God is the only authority to whom he should appeal. In prison, Aksionov transforms into a humble and God-fearing figure, spending the little money he earns from making boots on a book about the lives of saints. Officials and prisoners respect him for his fairness in resolving disputes, as though he himself has turned into a religious figure. Aksionov's faith in God's will is so strong that even when he learns of the circumstances that led to his plight, he believes he must be wicked to have deserved the torturous life God gave him.

After Aksionov declines to inform on Semyonich's tunnel-digging, Semyonich is so shaken by Aksionov's demonstration of mercy that he seeks Aksionov's forgiveness for framing him. With some reluctance, Aksionov finally grants Semyonich God's forgiveness, simultaneously suggesting that, for all he knows, in God's eyes he himself may be one hundred times worse than Semyonich. To utter these words eases Aksionov's suffering. The act of forgiveness proves to be not only for Semyonich: to forgive the man also frees Aksionov of his burden of resenting Semyonich and wishing his life hadn't turned out as it had. After forgiving Semyonich, Aksionov is free to move on to the afterlife.

Another of the story's major themes is acceptance. Despite the injustice he faces, Aksionov tries early in the story to accept his fate. He dedicates himself to God and acts humbly and meekly. However, the coincidence of Semyonich being sent to the same Siberian prison provokes Aksionov's suppressed feelings of resentment. It is only once he learns to forgive Semyonich that Aksionov truly accepts his fate, at which point he releases his grip on both his sense of having been wronged and his life.