The poem personifies Death as a fellow soldier that the men have interacted with on the battlefield - eating and drinking with him, smelling his breath, being spat at and coughed on with bullets and shrapnel. Though the interactions are disturbing and confronting, the men do not writhe in courage but rather see Death as a comrade, not an enemy, laughing and leagueing with him. Owen suggests that while the soldiers are told they fight for lives and country, in reality they unknowingly fight in a war for Death himself.