The speaker of the poem talks of losing his valuable pearl in the grass, and it becomes clear he is speaking of losing his two-year-old daughter Pearl to death, and the grass he is referring to is that which has grown over his daughter's grave. It becomes easy to feel for the speaker of the poem, as he lies grieving on the grave, and is given a divine vision to give him comfort.
The speaker in the poem get to see his daughter as one of the saints, in the glorious background of the New Jerusalem, and she proceeds, in an adult manner of speech, to try to bolster his faith in trusting God's will. The poem is impressive in its descriptive power.From that spot my spirit sprang apace,
On the turf my body abode in trance;
My soul was gone by God's own grace
Adventuring where marvels chance.
I knew not where in the world was that place
Save by cloven cliffs was set my stance;
And towards a forest I turned my face,
Where rocks in splendor met my glance;
From them did a glittering glory lance,
None could believe the light they lent;
Never webs were woven in mortal haunts
Of the half such wealth and wonderment.