This poem describes God giving a person two boxes, one gold for joys and one black for sorrows. Though the gold box grew heavier with joys each day, the black box remained light because the sorrows fell through a hole in the bottom. God explains that the gold box is for counting blessings, while the black box allows the person to let go of sorrows, which are with God. The poem encourages thinking of family and friends as blessings and passing on messages of friendship to brighten others' days.