What is an important theme that occurs in part 4?

In stave 4, Scrooge sees that if one does not respect and acknowledge other people during one's life, other people will not respect one after one's death. He has made little effort to get to know people when he is alive, and so people joke about going to his funeral just to get the free lunch. He is interested in business interactions but not with getting to know anyone on a personal level. One man with whom Scrooge has made a particular effort to remain in good standing, with whom Scrooge had some business dealings, even says,

When I come to think of it, I'm not at all sure that I wasn't his most particular friend; for we used to stop and speak whenever we met. Bye, bye!

This man thinks he might actually have been the closest to Scrooge, and yet he does not care to go to the funeral because he "'never wear[s] black gloves'" and "'never eat[s] lunch.'" He's willing to go if any of his friends would go with him. Even though it has just occurred to him that he might have been Scrooge's closest friend, he seems to feel nothing whatsoever toward the old man and quickly forgets him, turning away from his companions to leave. He seems not to give the dead Scrooge a second thought.