Initially and superficially, the poem depicts a young boy living with his mother in abject poverty. As the poem progresses, the mother and son endure the seasons—autumn and winter specifically. The boy cannot attend school because his mother cannot outfit him with suitable clothes. The only material item the mother and son possess is a harp that they cannot sell. On Christmas Eve, the mother begins playing the harp, and the harp transforms into a magical loom. The mother weaves the boy a pile of clothes. When the boy wakes on Christmas morning, he finds the mother dead at the harp.

The poem’s portrayal of abject poverty is timeless; because of this, the setting could be both historical and contemporary. The portrayal also erases a sense of place, because abject poverty might look and feel similar no matter the geographic location in which it occurs. The lack of geographical and chronological reference reinforces the mother and son’s sense of isolation. The mother and son are isolated from society because they do not possess the financial or material means to participate in society.

The harp possesses magical qualities and is both a curse and a blessing.