In commemorating W. B. Yeats, Auden crafts a poignant tribute that transcends mere lamentation, choosing instead to celebrate the enduring vitality of Yeats's work. The poet’s passing is not merely an end but a transformation, wherein his creations achieve a life independent of their creator, a concept central to Auden's reflection on art's immortality. Art, he insists, possesses its own autonomy, unfettered by the boundaries or intentions of its maker.

Auden’s meditation on this theme is especially evident in the third part of his poem, where he suggests that poetry's role is to illuminate the human condition, helping both poet and reader to endure the harshness of existence. By drawing inspiration from Yeats’s legacy, Auden underscores the necessity for poets to extract beauty from life’s chaos, transforming tumult into verse that resonates across generations. Yeats himself exemplified this through his poignant reflections on Ireland’s tumultuous history, such as the Easter Rebellion of 1916, which he immortalized in his dignified and evocative poetry.

The notion of celebrating, rather than mourning, underscores Auden's approach to Yeats’s death. While Yeats’s voice may have been silenced, his influence reverberates eternally through his work. Auden’s perspective redefines the sorrow of physical demise, proposing that the poet's true essence lives on through written word, thus ensuring Yeats a place among the literary immortals.

This paradox of physical death versus eternal life through art provides a comforting reassurance that resonates with audiences, suggesting that even in the face of mortality, art remains a beacon of hope. Auden’s elegiac ode thus transforms Yeats’s passing from a moment of loss into an occasion for reflection on the timeless nature of art. It invites readers to embrace the notion that through art, the human spirit endures, and in this way, Yeats's voice continues to guide and inspire.