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Theory:

     At the time he sent for me I was a clerk, and poor enough. Remembering my mother’s words, his message gave me, his sole relative, no new hopes; but I thought it best to go.
 
     When I sat down by his bedside, he began, with a malicious grin:
 
     “I suppose you think me queer. I will explain.” What he said was certainly queer enough. “I have been living on an annuity into which I put my fortune. In other words, I have been, as to money, concentric half of my life to enable me to be as eccentric as I pleased the rest of it. Now I repent of my wickedness to you all, and desire to live in the memory of at least one of my family. You think I am poor and have only my annuity. You will be profitably surprised. I have never parted with my precious stones; they will be yours. You are my sole heir. I shall carry with me to the other world the satisfaction of making one man happy.
 
     “No doubt you have always had expectations, and I desire that you should continue to expect. My jewels are in my safe. There is nothing else left”.
Explanation:
 
When Uncle Philip sent the message, the narrator was a clerk and a poor man. While reading his uncle's message, the narrator remembers his mother's words not to expect anything from his uncle. He knew that uncle Philip was his only relative and should not keep any hopes in him. Even though the narrator had no hopes that his uncle would help him, he thought of visiting him. He then met uncle Philip and sat down by his bedside.

On seeing the narrator, his uncle started to speak to him with a wicked smile. His uncle said that the narrator might have thought about him as weird. After telling that, he said that he would explain everything. While hearing that, the narrator felt that what he said too appeared to be strange. Uncle Philip said that he used to live with his annuity (a fixed amount of money paid to somebody each year, typically for the rest of their life) that he invested his fortune in.

Uncle Philip then explained to the narrator that he had been conservative in terms of money for half of his life to be as normal as he liked for the remaining half. Then he said he had repented for his evil deeds toward the narrator's family. In addition, he said that he wishes to live in the memories of at least one of his relatives by helping them.

Uncle Philip then said that the narrator would believe that his uncle was poor and he had only his pension. After telling that, he said that the narrator would be surprised once he learned about his valuable possessions. The statement means that when the narrator comes to know the valuable belonging left for the narrator, he would feel stunned. Also, the narrator had the scope of coming out of his poverty when he got his uncle's possession. Furthermore, his uncle stated that he had not given anyone any of his precious stones. Also, he said that the precious stones would belong to the narrator, and the assets would be passed on to him in the future. It means that the narrator can take hold of his uncle's possession after his death.

Uncle Philip then said he was the only heir. He also said he would take the good memories of helping one person when he goes to another world. It means that if he dies, he would feel the satisfaction of making one person happy in the world. He also remarked that he was sure that the narrator had expectations and hoped he would continue to have them. Later, he stated that all his precious stones and gems were in his safe, and he had nothing else.
 
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Gems and stones
 
Meanings of the difficult words:
 
S.No
Words
Meanings 
1
Clerk A person who works in an office, dealing with records or performing general office duties
2
HopeSomething good that you want to happen in the future, or a confident feeling about what will happen in the future
3
Sole Being one only; single
4
RelativeA member of your family
5
Malicious Intended to harm or upset other people
6
GrinA wide smile
7
QueerStrange, unusual, or not expected
8
Annuity A fixed sum of money paid to someone each year, typically for the rest of their life
9
FortuneA large amount of money, goods, property
10
Desire To want something, especially strongly
11
ExpectationThe feeling that good things are going to happen in the future
12
Repent To be very sorry for something bad you have done in the past and wish that you had not done it
13
Wickedness The fact of being morally very wrong or bad
14
Memory The ability to remember information, experiences, and people
15
HeirA person who will legally receive money, property, or a title from another person, especially an older member of the same family, when that other person dies
Reference:
State Council of Educational Research and Training (2018). Term-1 English Standard-10. A Dilemma - Silas Weir Mitchell (pp. 205-211). Published by the Tamil Nadu Textbook and Educational Services Corporation.