The poem describes feelings of loss and the realization that there is something beyond the cycle of life and death. Tennyson is standing on the sandy sea shore and writing this poem. It has a strong biographical connection, containing Tennyson's feelings of melancholy and nostalgia.

“Break” not only means the wave crushed into a shore but also means the author's broken heart. Tennyson uses the cold and permanent ocean compared with the life of his best friend. The ocean will never mourn for losing anyone. It is cold and indifferent. The fisherman's boy happily plays with his sister; the sailor merrily sings. Everyone is happy except him because he is totally occupied by his best friend's death. He wants to touch his friend's hands, and wants to hear his voice once more.