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Theory:

     When I thanked him he grinned all over his lean face, and said:
 
     “You will have to pay for my funeral.”
 
     I must say that I never looked forward to any expenditure with more pleasure than to what it would cost me to put him away in the earth. As I rose to go, he said:
 
     “The rubies are valuable. They are in my safe at the trust company. Before you unlock the box, be very careful to read a letter which lies on top of it; and be sure not to shake the box.” I thought this odd. “Don’t come back. It won’t hasten things.”
 
     He died that day next week, and was handsomely buried. The day after, his will was found, leaving me his heir. I opened his safe and found in it nothing but an iron box, evidently of his own making, for he was a skilled workman and very ingenious. The box was heavy and strong, about ten inches long, eight inches wide and ten inches high.
Explanation:
 
The narrator then expressed gratitude to his uncle for his fortunes. The uncle then made a wicked smile on his lean face and told him that the narrator had to pay for his funeral. The narrator went on to say that no expense had ever made him happier than the cost of burying him. He would not gain anything worthwhile since he was spending money on something. However, the narrator will receive the valued item if he pays for his uncle's funeral. Uncle Philip stated that the rubies were valuable when the narrator rose to depart. He further indicated that the rubies were in the safe of the trust company.

Before opening the box, Uncle Philip provided the narrator with a few directions. He stated that a letter had been placed on top of the box. He instructed him not to shake the box as he opened it. The narrator felt strange after hearing that. He also told the narrator not to come back regarding the thing, and it isn't going to speed things up. Here the narrator's uncle says that he could not die sooner for the narrator to take hold of the box.

Uncle Philip then died the same day the following week, and he was elegantly buried. His will was discovered the next day, making the narrator his successor. When the narrator opened his safe, he found an iron box. His uncle had made the entire box, and it shows him how he was a talented craftsman and a clever mind. The box was about ten inches long, eight inches broad, and ten inches high, and it was substantial and sturdy.

Meanings of the difficult words:
 
S.No
Words
Meanings
1
FuneralA ceremony or service held shortly after a person's death, usually including the person's burial or cremation
2
Expenditure An amount of money, time, or effort that is spent
3
Hasten To make something happen sooner or more quickly
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.