Dreaming
This is a theme that permeates the film from beginning to end. Guru has a dream to live in a world where he sees his dreams come true. He comes from a family where his father has failed at making it at business and thus puts the belief on his son that he cannot make it. Guru defies this way of thinking and becomes one of the largest businessman in India.
Power
The theme of power is seen in the film as Guru begins to become more and more successful. It is the manipulation of the newspaper run by Manik that creates the conflict in the film. Guru takes advantage of Manik's being away and the newspaper editor allows the story Guru desires to be printed to go out to the public. Manik sees this as a misuse of power as he is only out to tell the truth, and this sets of the drama between them for years to come.
Class
The class system in India is prevalent in this film. We see it as Guru rises from a commoner to a businessman, to one of the wealthiest men in the country. The film reveals that while Guru, a common man who's made success in business is set on trial for his misdeeds, the rich who have created the system which allows for corruption though, are not put on trial. Guru's story is one of the common man playing by the no bounds rules creates by the rich. And, the story reveals that the rules are meant to further the rich in society, but when the commoner uses their tactics there is a call for blood.
