Theory:

     There were many easy ways of doing this. The most pleasant way was to go and have a good dinner at some fine restaurant. Then he would say that he had no money to pay. And then a cop would be called. It would all be done very quietly. The cop would arrest him. He would be taken to a judge. The judge would do the rest.
 
     Soapy left his seat and walked slowly out of Madison Square to the place where the great street called Broadway and Fifth Avenue meet. He went across this wide space and started north on Broadway. He stopped at a large and brightly lighted restaurant. This was where the best food and the best people in the best clothes appeared every evening.
Explanation:
 
Soapy liked to spend the winter season in Blackwell's Island. However, he had to commit an offence to get to the prison. As a result, the cop would arrest him and send him to jail. Soapy believed that there were numerous simple ways to get caught by the cops. So Soapy thought of a plan and the way to execute it.

At first, Soapy thought of going to a high-class restaurant for dinner. Then, he would order the most delicious food from the restaurant, and later he would say that he had no money to pay the bill. At last, probably the restaurant owner or someone would call the police to arrest him.
 
Later, the policeman would arrive at the spot to catch Soapy. Then, he would be sent before the judge. The judge would make the decision to imprison Soapy. These were the things assumed and expected by Soapy. He was waiting for the moments to happen gradually.

After formulating the plan, Soapy got up from his seat and slowly walked out of the park. Later, he gradually moved towards the place where Broadway and Fifth Avenue meet each other. He walked a long distance and finally reached the north side of Broadway. Finally, his eyes caught sight of a brightly lighted restaurant. He stopped in front of the restaurant. It was a high-class restaurant. Outside the restaurant, the light sets were hung. The most delicious food items were cooked and served to guests in this restaurant. Every evening, a large number of wealthy people could be found in the restaurant. They would dress up grandly and enjoy the night with a delicious dinner.
 
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Soapy thought of going to a brightly lighted restaurant
 
Meanings of the difficult words:
 
S.No
Words
Meanings
1
Pleasant Giving a sense of happy satisfaction or enjoyment
2
Dinner The main meal of the day, taken either around midday or in the evening
3
RestaurantA place where people pay to sit and eat meals that are cooked and served on the premises
4
JudgeA public officer appointed to decide cases in a law court
5
Delicious Highly pleasant to the taste
Reference:
National Council of Educational Research and Training (2007). An Alien Hand. The Cop and the Anthem- O. Henry(20-29). Published at the Publication Division by the Secretary, National Council of Educational Research and Training, Sri Aurobindo Marg, New Delhi.