How does the theme of the tide rises the tide falls develop as a poem

The theme of "The Tide Rises, The Tide Falls" develops as the poem moves forward by talking about the circle of life progresses yet also talks about death, like a lot. Like how the tide rises, life also rises and falls (death).

Life must proceed even though death is part of life, and the poem also gives us the possibility that there is something beyond after the occurrence of death.