You can do this:
#!/bin/bash
declare -A site theme
add_site() {
local shortcut=$1
site[$shortcut]=$2
theme[$shortcut]=$3
}
while IFS= read -r line; do
case "$line" in
shortcut=*)
IFS== read -r __ shortcut <<< "$line"
;;
site=*)
IFS== read -r __ site <<< "$line"
;;
theme=*)
IFS== read -r __ theme <<< "$line"
add_site "$shortcut" "$site" "$theme"
;;
esac
done < your_file.ini
Test output with added echo "$@" on function:
x1 example1.com alpha
x2 example2.com beta