Two short lines, and a lot is packed into them. The poem opens with "frost soldiers," a phrase that suggests people out in bitter cold, perhaps on watch or in a campaign, though the poem never says exactly where. Their company is "dark," and it turns out to be "that dead lady, Money." Money is personified as a corpse-like figure, lifeless and yet still present, still keeping them company.
The second line shifts to something more intimate: "They all called home and found me." The speaker seems to be the one at home, or perhaps the one who answers. The soldiers reach out for comfort or connection, and what they find is the speaker. Read alongside the first line, it hints that the one who picks up is tied up with money, with what soldiers are paid, or what they're really fighting for. That is an inference, and the poem leaves it open.
The mood is cold, wry, and uneasy. It feels bleak and a little accusing, as though warmth and loyalty have been replaced by something hollow.