Ullasam is replete with philosophy and life lessons at every turn, so much so that one wishes that there was a notebook to write down some of these for later reference. The centrepiece of the film's philosophy is the 'bracket theory' expounded by Harry (Shane Nigam) to Nima (Pavithra Lakshmi). Both of them are stranded somewhere in the middle of the forests in Ooty, having conveniently fallen off a train. After the initial hostility, as we have seen in countless other films, they begin to slowly warm up to each other.
Some adventures, including one in a very film set-like tribal village, and some more wrong turns later, Harry puts forward his theory. He asks her to imagine this part of their lives, when the two strangers are stranded in ‘nowhereland,’ as the lines written inside a bracket in the middle of a long paragraph. As per his theory, the lines inside the bracket are usually not connected to the ones that are outside (one wonders who writes such pointless sentences inside brackets). And so, what happens during their time there, will not have any connection to their real lives. The film, on expected lines, goes on to prove that theory wrong.