The main theme is the fragility of sanity, guilt versus innocence, and the unrelenting passage of time. The fragility of sanity: the narrator's attempt to prove his sanity, his erratic mannerisms while he explains his meticulous plans for killing the old man only prove his madness.
Okay so what's the question?
Answer:
Robin Hood! Or Robin of Locksley, if you want to get technical.
The values of making a sacrifice shows that you are selfless and will put others before yourself.