Karma Tshewang had narrated the story of Bhutanese and Tibetan clever men, whom they tried to check eachother's intellegence, assigining a task that is extreamly difficult in real application. The Tibetan man started at the first to count a baggage of barleyd and send back him the actual number, fortunately the Bhutanse man managed to count and send back the result, In return the Bhutanese man send a baggage of Amaranth to count but the Tibetan man failed. Again the Tibetan man send a crooked horn of sheep to make it straight, since the Bhutanese man being intellegent, he heat the horn on fire and made it straight but the sad thing is that the Tibetain man failed to straighten a croocked gourd. Besides these competations, the Bhutanese clever also fooled the Tibetan man for several time through the use of his intellegence and defeated him. Therefore, the story reveals the theme of intellegence.