---@param theme Theme
---@param palette Palette
return function(theme, palette)
    return {
        Conceal = theme.conceal,
        Directory = theme.files.directory,
        EndOfBuffer = { link = "Normal" },
        MatchParen = { fg = palette.none, bg = palette.none, bold = true, underline = true },
        NonText = { fg = theme.conceal.fg },
        Normal = theme.normal,
        NormalNC = { link = "Normal" },
        QuickFixLine = theme.selection,
        SpecialKey = { fg = palette.none, bg = palette.colored_backgrounds.yellow },
        Underlined = { fg = palette.aqua, bg = palette.none, underline = true },

        -- Popup
        FloatTitle = theme.popup.title,
        FloatBorder = theme.popup.border,
        NormalFloat = theme.popup.normal,
        Title = theme.popup.title2,

        -- Bars
        StatusCommand = { fg = theme.statusbar.normal.bg, bg = palette.yellow },
        StatusInsert = { fg = theme.statusbar.normal.bg, bg = palette.green },
        StatusLine = theme.statusbar.normal,
        StatusLineNC = theme.statusbar.inactive,
        StatusNormal = { fg = theme.statusbar.normal.bg, bg = palette.blue },
        StatusReplace = { fg = theme.statusbar.normal.bg, bg = palette.red },
        StatusTerminal = { link = "StatusInsert" },
        StatusVisual = { fg = theme.statusbar.normal.bg, bg = palette.purple },
        TabLine = theme.statusbar.inactive,
        TabLineFill = theme.statusbar.normal,
        TabLineSel = theme.statusbar.active,
        WinBar = theme.winbar.normal,
        WinBarNC = theme.winbar.inactive,

        -- Cursor

        Cursor = { link = "Normal" },
        CursorColumn = { link = "CursorLine" },
        CursorIM = { link = "Cursor" },
        CursorLine = theme.active,
        CursorLineNr = { fg = theme.normal.fg },
        LineNr = theme.inactive,
        lCursor = { link = "Cursor" },

        -- Columns
        ColorColumn = theme.active,
        FoldColumn = theme.none,
        Folded = theme.conceal,
        SignColumn = theme.none,

        -- Splits

        WinSeparator = theme.windows.separator,

        -- Diff

        DiffAdd = theme.diff.bg.add,
        DiffChange = theme.diff.bg.change,
        DiffDelete = theme.diff.bg.del,
        DiffText = theme.diff.bg.text,
        DiffAdded = { link = "DiffAdd" },
        DiffRemoved = { link = "DiffDelete" },
        DiffChanged = { link = "DiffChange" },
        DiffOldFile = theme.diff.normal.del,
        DiffNewFile = theme.diff.normal.add,
        DiffFile = { fg = palette.purple, italic = true },
        DiffLine = { fg = palette.blue },
        DiffIndexLine = { fg = palette.yellow, italic = true },

        -- Cmd

        ErrorMsg = theme.msg.error,
        WarningMsg = theme.msg.warning,
        Question = theme.msg.info,
        WildMenu = theme.selection,

        -- PMenu

        Pmenu = theme.menu.normal,
        PmenuSel = theme.menu.selection,
        PmenuSbar = theme.scrollbar,
        PmenuThumb = { link = "PmenuSbar" },

        -- Search

        Search = theme.backgrounds.blue,
        IncSearch = theme.backgrounds.green,
        Substitute = theme.backgrounds.yellow,
        CurSearch = theme.backgrounds.purple,
        Visual = theme.backgrounds.aqua,
        VisualNOS = theme.backgrounds.red,

        -- Spelling

        SpellBad = { undercurl = true },
        SpellCap = { undercurl = true },
        SpellLocal = { undercurl = true },
        SpellRare = { undercurl = true },
    }
end