In the poem, the speaker, presumably a woman, loses her husband under unnamed circumstances. The woman faces raising two children by herself. Her tone throughout the poem is emotionless. She focuses on practicalities, such as making sure her children are clothed. The items she lists seem trivial in comparison to her husband’s death, yet her determination to make “little jackets” (Line 4) and “little trousers” (Line 5) from the father’s “old pants” (Line 6) show her determination to place her children’s needs above hers. The mother is also determined to prepare her children for the life ahead of them. She decides “Dan shall have the pennies” (Line 11). By giving the son the pennies, the mother is essentially designating the family’s financial future as the son’s responsibility. The mother gives Anne, the daughter, “the keys / To make a pretty noise with” (Lines 13-14). Anne is most likely still a baby, with her entire life and future ahead of her, so the keys are not only the mother’s way of entertaining Anne, but they are also representative of the mother giving the daughter a future. The mother’s response to grief is to transform into a selfless, self-sacrificing individual who ensures the safety and future of others.