The poem imagines books lying in the middle of a road, and the first comparison is not a flattering one: they look like "a dish of tripe," a messy, unappetizing meal that was a bad idea from the start. That sets a grim, slightly sour tone right away.
From there the speaker turns the books into offerings, each meant for someone in trouble. There is the clerk who delivers bad news, and the surgeon who doesn't know what to do with her own body, which is a sharp reversal, since a healer has become the patient. The last line, "for the bears," is odd and abrupt. It might be a shrug, a joke, or a sign that the books are meant for anyone or anything, human or not.
The speaker seems weary and wry rather than angry. The mood is bleak but also faintly playful, as if books are being offered as comfort that may or may not help.