Various kinds of writings can be found in literary works and based on stylistics approach; there are ways to appreciate them or simply explaining how the language is used. This research aims to find the support of the transitivity process to the theme of the short story. The method used is qualitative research with collecting the data from the clauses in the short story. The transitivity process is a tool to confront the linguistic features in order to expose the support of the theme of the short story The Elves and the Shoemaker by the Brothers Grimms. The theme is identified by firstly finding the moral center of the short story which is the shoemaker by listing the traits of the shoemaker’s good deeds and clauses that contain him as the subject. The result of this research shows that the theme of the short story is a balance between work and faith brings fortune. Each of the process containing the shoemaker as the moral center of the short story is balance in all aspects of the process. Him being consistent in doing his work through concrete actions, despite being so poor and had nothing left but still putting his faith to The Higher Power, knows what to do and when to take a rest or stop working and still being grateful through thick and thin of his life truly support the theme found in the short story.