The purposes of this study were to investigate the effects of text coherence and narrative perspective on children’s moral theme comprehension at different grade levels and to test the effects of “text coherence” and “narrative perspective.” Three different moral stories were adapted and rewritten into four versions: first-person with chronological version, first-person with flashback version, and third-person with chronological version, third-person with flashback version. Participants were third and fifth graders recruited from an elementary school and randomly assigned to read one of the four versions. Four different measures were used to assess students’ comprehension performance, which included free recall, text-based representation, inference representation, and theme representation. The results showed that there were reliable main effects ofgrade level and coherence on free recall, textbase, and inference measures. Fifth graders outperformed third graders, and participants who read the causal coherent version performed better than those who read the less coherent version. However, there was no reliable main effect of narrative perspective, and no effect was found on measures of theme comprehension. The results of this study only supported “text coherent hypothesis, but did not support the hypothesis of narrative perspective.