The title of Sunday Morning suggests for the reader going to church, as the Sunday morning service is an important part of the practices of most Christian denominations. The woman, however, is not in church, but still in a nightgown, looking out over the sea. As in many modernist poems, we see here a simultaneous breakdown of religious certainty and ritual combined with a nostalgia for an earlier simpler life and belief.
The women, still only half-awake, looks out to the sea (perhaps an Arnoldian sea of faith) and pictures the death of Jesus in Palestine. She wonders whether she should believe in the story of the risen Jesus or whether divinity os pantheist or immanent. She thinks about whether the divine can be found in nature as opposed to church.
In the end, she is drawn to the conclusion that Jesus (or the Christian God) is genuinely dead to her, but nature holds no solution either as the birds descend down to darkness at the end of the day.