Love
In a somewhat darkly humorous way, this play shows the extents that people will go to for love. At the beginning of the play, George is settled and hard-working, but after falling for Sarah he does whatever she says, resulting in George murdering his own uncle.
Class
Lillo alludes to issues surrounding class and status at the time this text is set. Sarah Millwood is of a low-class due to her profession as a prostitute; as a result, she is judged by those around her. George, on the other hand, is middle-class and has a good job working for a wealthy merchant. Through his association with Sarah, he becomes involved in criminal activity, eventually murdering his own uncle. Both George and Sarah are sentenced to death; however, Sarah blames her low social class and the lack of opportunity as the reason for her crimes.