Close-Up offers a layered portrayal of the everyday struggles in Iran, centering on class inequalities, the influence of art, and the human desire for connection and understanding within societal boundaries.

As one of the defining films of its era, it examines the tension between reality and fiction. In the powerful final scene, Sabzian, having impersonated filmmaker Makhmalbaf, is released from prison and meets the real Makhmalbaf. Kiarostami’s decision to cut the sound during their conversation blurs the distinction between documentary truth and cinematic artifice, distancing the audience from the dialogue's meaning and intensifying the tension between the real moment and the film's constructed.

"I don't invent material. I just watch and take it from the daily life of people around me."