Reconciliation
This theme is one see between Earl and Frank as well as attempted by Jim with his daughter, Claudia. There is a need for the parents to reconcile with their children for the trauma and pain that they've caused to their kids during the early stages of their life.
Trust
Trust is a theme seen in all of the characters in the film. There is Stanley's need to trust his father in a real way as his father is only using him. There is Linda's need to trust Phil to bring peace to him in his final hours, not to spark controversy with his son. Also important is Claudia's inability to trust either her father or herself.
Trauma
Trauma is a major part of this film - especially trauma caused in childhood and how it is affecting these characters in their present lives. Claudia has suffered sexual abuse at the hands of her father. Stanley is abused by his father as he demands his son do everything in order to better his life, not because he enjoys doing it. Similarly, Anderson focuses on the trauma of Donnie's parents taking all of his money.