One of Luther’s main objections to Christmas is that materialism has superseded meaningful connections in celebration of the holiday. Luther resents the way the birth of Christ has been subsumed in the frenzy of mindless spending and extravagance. John Grisham shows that Luther has a legitimate point—his community is rampant with silliness surrounding the holiday. However, Luther fails to recognize the meaningful connections that underlie his neighbors’ demands for conformity.

Luther grumbles about inconveniences like putting up Frosty and decorating the Christmas tree, but underneath every Scrooge or Grinch resides an idealist. Luther doesn’t hate the holiday; he hates all the stress and weariness that has been attached to it, and the way these things have superseded the holiday’s meaning. With Blair’s absence, the last vestige of meaning is gone for him. As an accountant, Luther’s tendency toward binary thinking makes the idea of simply “subtracting” the whole holiday seem the most reasonable solution to the problem.

Luther’s commentary on the holiday is similar to the justifiable observations of Ebenezer Scrooge in the beginning of A Christmas Carol. Every year, the Kranks hemorrhage money through the holidays, and it leaves them with nothing of value.