One of the primary concerns of Kali is the performance of masculinity in rural Tamil Nadu. The film critiques traditional notions of masculinity, often tied to caste and social status, by presenting a protagonist who defies these conventions. Kali, the protagonist, is a Dalit (formerly known as "untouchable") kabaddi player who challenges the dominant caste groups in his village through his athletic prowess. The film highlights the ways in which caste operates as a mechanism of social control, influencing every aspect of rural life.