What is the theme of the story condensed milk?

When an old acquaintance lays out an escape plan, that satisfaction is offered in the form of condensed milk: a sweet, delicious extravagance - a small element of joy in the midst of impending death.

i believe it is "“i’ll beat thee, but i would infect my hands.”

explanation:

even though there may be variations in human emotions over time, the poem “ a contribution to statistics” by wislawa symborska suggests that the only unchangeable characteristic is mortality.

the author poses a distinction between the approximate and non-approximate numbers which correspond to our need for certainty in life and the difficulty of achieving it. our efforts to measure the exact often fail because the world is not always clearly structured .the poem seems to imply   that the only thing that is certain and has an exact number is death.