The album semi-focuses on the theme of the number "two", with song titles like "To Too" (two homonyms of two), and "In Duet" (of course, sung by two singers). In addition, there is a song called "Repeat" which repeats itself later in the album via the track "Repeat (Reprise)", and a song which is supposedly a sequel to the entire previous album titled "The Second Tides".
The other half of the album doesn't follow this theme, and instead are just standalone songs which aren't particularly themed around anything at all.
