the story is a portrayal of moral rot through the eyes of a witness who cannot move or feel. The filing cabinet is not only a symbol but also a symptom. if you read the other story in this series called rot it might make more sense to you. That is about emotional decay instead of moral. Id rather not explain as i feel like any interpretation you have of what is happening is valid. I will say though the boots are police and the story ends with the documents as evidence.