I cannot understand the relationship of the first two lines of this poem to the rest of them. I humbly submit that it would be a better poem without those first two lines, which seem to divert us from the real intent, besides which O the dying are such acrobats is a great way to open a poem (reminding me, for some reason, of cummings).

From my perspective, the poem is not an exultation of death and nothingness, as Ted suggests, but rather a cautionary tale. It is indeed 'scary' as Ted and others advise, but precisely because it first describes death and the dead with such child-like wonderment, only to conclude, in those last two most powerful lines that you should not invite them to dinner, that they will leave scuff marks, which is to say that you should not invite your memories of loved ones into moments forward if you can avoid it, that they do leave marks on you that are hard to dispose of or ignore.

It seems that others are reading this as a predictor of the author's eventual suicide while I read it as a lamentation for loss.

I find this to be, in light of the biographical info supplied, a remarkably strong love letter.

Take care.

Joe