Hori and Dhania are reluctant to drive away Jhunia as she is carrying their son's child; they decide to accept her as their daughter-in-law and offer her shelter.

However, his determination to repay those 200 rupees and own a cow to provide milk for his grandson leads to Hori's death due to overwork.

As he nears death, Dhania hands him all the money she has (1.25 rupees) to pay the priest and fulfill the tradition of godaan (cow donation).

This at last fulfills Hori's long-standing dream, but his desire to repay the 200 rupees to his son-in-law and have a cow to provide milk for his grandson remains unfulfilled.

The novel concludes with Hori's death and the bittersweet legacy he leaves behind, defined by fulfilled and unfulfilled dreams, thus providing a moving finale.

The urban society is represented by Malati Devi (doctor), Mr. Mehta (lecturer and philosopher), Mr. Khanna (banker), Rai Sahib (zamindar), Mr Tankha (broker), Mr. Mirza (social worker) and Pandit Omkarnath (publisher).

The novel has several themes: The narrative represents the average Indian farmer's existence under colonial rule, with the protagonist facing cultural and feudal exploitation.

The act of donating a cow in charity, or godaan or gau daan,[6] is considered to be an important Hindu ritual, as it helps in absolving one of sin, and incurring divine blessings.