can someone tell me about this poem?

Farewell

Earth words

I speak to you in earth words, now

But tomorrow I am not but spirit as you too will be

one day

and talk is redundant, after all is said,

for spirits only talk to spirits

and spirits have no use for words.

I will miss the us that we have never been

or been

but look forward to the sound of wind sigh we make

upon the surface of a lake ,

the silent splendor of our sculptured hills

mountains

and the sparkle of our dew upon the grass,

and our frost on glass.