The main theme and storyline of this movie is inspired from an English film "Brewsters Millions" ( Which also is an inspiration to Rajni Kanth's AruNaachalam released in late 90s) where the Hero gets into a situation where he has to spend an enormous amount of money in a less span of time but fails for every attempt made, the unique comedy and the peculiar characters and their behavior is what makes Babai-Abbai a typical classy Jandhyala comedy flick.One of the best things I observed in Jandhyala's movies is that the comedy has subtlety and at the same time gives a powerful impact on the viewer. The dialogues are so comic and powerful that they remain intact irrespective of time and era. Some of the phrases which the characters use to describe a person have become so prominent that they are used by every Telugu person at some situation or other.It is needless to say that Babai-Abbai also comes under such same category and we have characters who appear so natural in the way they behave or possess such traits which we encounter in day-to-day life. It also explains about the worth of "money" factor in life at a real comic and entertaining length.Coming to the story, it goes around the two protagonists we have here namely Babai ( Sutthi Veera Bhadra Rao at his amazing best) and Abbai ( Balakrishna) who happen to meet in a very comical circumstances and live together. Though they deal with poverty and debts most of their time due to unemployment being rampant at that point of time, they try to deal with every situation which comes in their way in a hilarious manner and escape from them in a convincing way. I may not be able to describe every scene in the movie but my motive is to bring the cream of the comedy element present in it through the best dialogues (The translation of that in English will also be given for non-Telugu reader's convenience) present in it. Our dear Abbai falls in love with a rich girl Krishnaveni ( A new actress named Anita Reddy who did not act in any other movies after this-to my knowledge!) having a peculiar and eccentric father played by the talented Sutthi Velu! He is eccentric for the reason that he has horrible temper for everything and in order to abate it, he employs a stout person named Chotu especially to hit him until the anger goes! Though this works most of the time, at times this Chotu feels out of limit and starts hitting Sutthi Velu at the best of his strength! The heroine's father assigns a task for Abbai which was unheard or unseen of. He gives Babai a huge sum of money and asks him to spend it within the timeline of 30 days. He also explains the reason for this task assigning saying that a poor guy who marries a rich girl should either know how to earn money or should at least know how to spend the already existing money wisely. He also puts a condition saying that the money should not be donated, destroyed but has to be spent in a convincing manner. When Abbai comes to ask Babai (His mentor!) for advise, the latter feels what everybody feels about money in the first place. He says it is never easy to earn money but to spend money it is completely like a cakewalk. But the real comic fun starts now when our duo starts this assignment. In the initial stages they find it easy but as the days pass by, the income starts coming in larger amounts surpassing the expenditure! Rest of the story is about how our duo realize the real nature of money by encountering funny as well as eye-opening incidents!