The theme of friendship might not jump right out at you, but we think it’s a really important current running through "The Cremation of Sam McGee." Sometimes the speaker seems frustrated by Sam, or angry at the position Sam has put him in. Still, we think he’s also motivated by a real sense of caring and friendship. He feels a sense of duty, of course, but we think he also just likes Sam (or did until he kicked the bucket) and wants to do what’s right for him.