Which statement is a theme? the story teaches the importance of devoted friends. gilgamesh delivers an encouraging speech to enkidu. when humbaba is defeated, the friends rejoice. true friends remain loyal despite hardship.

The answer is "True friends remain loyal despite hardship."

Before you start to answer the question or examine which statement is theme, you should initially recall:  

Theme is a subject or primary thought of a work of writing.  Theme isn't plot outline.  Theme statements don't give exhortation (they don't contain you, should, should, and so forth.) - Theme statements ought to be supported by content all through the work, not only one area.

The answer is a hope this