A lot of "Sleepy Hollow" is kind of like a 19th-century episode of Cribs. We get a pretty good idea of what Baltus's pad looks like, and—well, it's pretty awesome. But just like with everything else in the story, Irving calls into question what being rich really means. Can Baltus really be rich if he doesn't live in a marble-floored mansion with mountains of gold and silver? Or is being wealthy just having more than enough to get by? Wealth separates the hungry and skinny (Ichabod) from the full and fat (Baltus), but can anyone really go hungry when trees are overflowing with fruits? Irving leaves those questions for you to figure out.
With "Sleepy Hollow," Irving is making fun of what it means to be "rich" in America as compared to Europe.
Wealth is deeply connected with nature in "Sleepy Hollow."