When an action is not carried out, who is the subject?

“My mother gave me money.”

My mother is the subject, money is the direct object, and I am the indirect object who receives the money.

“My mother did not give me money.”

This sentence states what my mother did not do. Because she did not act, there was no direct object for me to receive. Is my mother’s inaction the topic of the speaker (me)?

I’m not an English buff (just letting that be known). Thanks.

EDIT: Thank you all for clarification. I am definitely blending philosophy with features of language and I think what I’m getting at is better suited for the philosophy site.