The poem watches an undertaker at his job. We see small, careful details: shoes polished for the grave, white gloves moving up and down as he works. The title, "Undertaking," plays on two meanings, the funeral trade and the broader idea of taking on a task. The gloves' motion could be straightening, smoothing, or buffing, and the poem leaves that open, which makes the scene feel quiet and ritual-like.
The last two lines turn from observation to a small, surprising confession. The speaker says the dead have "us ready / to love a day's work." There's something almost tender in that thought. Caring for a body gives the living something concrete to do, and doing it well can feel good, even meaningful. The mood is hushed and respectful, with a touch of wry wonder. Death is heavy, yet the poem finds dignity in simple, practical labor, and it suggests that grief and satisfaction can sit side by side.