Irving assumes a straightforward narrative style that readers might associate with a children’s fable, befitting its simple moral lesson. The tale is told in a chatty, conversational fashion that emphasizes the role of the omniscient narrator as a story-teller, who speculates as to which elements of the story are true, and which are “mere old wives fable.”
The narrator’s language makes it clear that he is repeating a historically remote tale that has been passed on through the community over time. By using such phrases as "some asserted," "others surmised," and "it is said" while recounting the events of the story, the narrator acknowledges that he is telling an “old story” that is half composed of gossip, rumors, and myths and half composed of the straight truth. Nonetheless, he maintains that the overall shape of the story is accurate, and should thus be taken up by the reader as a warning against greedy and unscrupulous dealings with others.
There is also a notable current of irony running through the story, as Tom's pretenses to being a faithful Christian and charitable benefactor are undercut by his selfish actions that only ever bring him closer to his doom. The use of irony adds a humorous undertone to Irving's style while reinforcing the story's overall moral framework.
