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In linguistics , the topic , or theme , of a sentence is what is being talked about, and the comment ( rheme or focus ) is what is being said about the topic. That the information structure of a clause is divided in this way is generally agreed on, but the boundary between topic/theme depends on grammatical theory .

The difference between "topic" and grammatical subject is that topic is used to describe the information structure, or pragmatic structure of a clause and how it coheres with other clauses, whereas the subject is a purely grammatical category. For example, it is possible to have clauses where the subject is not the topic, such as in passive voice. In some languages, word order and other syntactic phenomena are determined largely by the topic–comment (theme–rheme) structure. These languages are sometimes ref