The central theme of the poem is concerned with the nobility of sacrifice in wartime, suggesting that the war casualties who narrate the poem are fallen heroes instead of victims. While the poem does not shy away from detailing the tragedy of a premature, wartime death, such deaths are nevertheless consistently framed as both justified and admirable.

The poem’s narration is plural instead of singular, creating a chorus of fallen soldiers who speak in unison and who take ownership of both the setting and the significance of the event that the poem depicts. They claim the cemetery of Flanders Fields as “our place” (Line 3) and explicitly identify themselves as the veterans who are buried in the graves, proclaiming, “We are the Dead” (Line 6). In using this plural narration, the poem gives a direct voice to those who have sacrificed themselves in the war, presenting the narration as representative of how the fallen view their own deaths. While the dead speak of their previous lives with wistful affection, reminiscing how, “Short days ago / We lived, felt dawn, saw sunset glow / Loved and were loved” (Lines 6-8), the emotional weight of these lines serves to emphasize the extent of their sacrifice, suggesting that their willing surrender of all the joys of living shows the depth of their commitment to their cause.