In this poem, death is shown as a meaningful change. Death is not an absolute end but only a process of transformation into another natural object. The main idea of this song is that - a man who is part of nature transforms into another natural object after death.  The body of Ferdinand's father has been changed into something more valuable and strange. His bones have changed into corals and eyes into pearls. Even after death, he is warmly welcomed in heaven by nymphs by ringing the bell.

He says that the bones of his father have turned into coral and eyes into pearls. Sea-nymphs respect him with death bell every hour. None of the parts have wasted but changed into more valuable. Here death is shown not as an absolute end but a new beginning.