Two short statements, and the gap between them does a lot of the work. The first, "tomorrow is a lie / in many churches," seems to take aim at promises about the future, perhaps the kind of comfort religion offers. The speaker doesn't argue the point. They just say it flatly, which makes it sound both bold and a little tired.
Then the poem turns from belief to the body. With an "ear to the street," the speaker is listening to the world outside, and that listening pulls them away from any big idea. The title, "Distracted," fits: attention drifts from heavenly assurances to ordinary noise. The final line, "I fall down the stairs of the sea," is dreamlike and a bit dizzying. Stairs belong to buildings, the sea has no steps, and the mixed image suggests a loss of footing, maybe a surrender. The mood is uneasy but also strangely free, as if letting go of tomorrow means dropping into the present.