A cat compliments a rat, saying it is beautiful and graceful and asks it to be friends. The rat agrees that they are alike. The rat then asks the cat if it has seen a horse, noting that a horse eats grass, implying that a horse and grass are friends, just like a cat and rat could be friends. The poem reflects on how the moon and sun take turns appearing and disappearing, with one shining during the day and the other at night. Though they seem different, both provide light that is essential for life. Their alternating roles teach that all things, like life and death, are interdependent in a cycle.