Nature appreciation might be a theme. The story of a tree can show children all the wonderful things about nature, like how a tree is home to many animals, and how it changes with the seasons. This can encourage children to love and protect nature. Another theme could be patience. A tree takes time to grow, and this can teach children that good things come to those who wait.
Friendship could be a theme in the story. The tree in the story may have various friends like birds, squirrels or even other trees. Through its interactions with these friends, it can show children the value of friendship, how to share, care and communicate with others. Also, the cycle of life might be a theme. The tree experiences birth (as a seed), growth, and may face death at some point. This can help children understand the natural cycle of life in a gentle and understandable way.
One possible theme could be growth. Just as a tree grows from a small seed to a large and strong one, it can symbolize the growth of children.