The film adapts Charles Dickens' A Christmas Carol with the Scrooge character reimagined as a British Asian man, Eshaan Sood, played by Kunal Nayyar, differing from the source material's white Victorian protagonist. Additional roles like Belle are cast with actors of South Asian descent, further altering canonical racial depictions.

The narrative emphasizes reconciliation within extended family ties strained by cultural prejudice and personal loss, portraying support for nuclear families and forgiveness as pathways to redemption and belonging. This framing favors traditional values of familial bonds and responsibility while incorporating nuance around immigrant experiences and inter-cultural marriages.

The narrative embraces the Christmas Carol tradition, using holiday spirits to drive the protagonist's redemption and highlight themes of generosity and moral reform during the festive season.

The story draws inspiration from the Ik Onkar philosophy, promoting unity and openness to others' faiths as central to the protagonist's growth and reconciliation.