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His mom compares the stairs to life by showing how hard it is. She shows how hard it is by comparing her tough life to splinters, tacks, boards, etc.
Falling Action. It goes exposition (the explanation), rising action (the events that lead up to the character achieving his goals), the climax, the falling action (when the goal has been met and the plot is wrapping up), and the resolution (a type of "they lived happily ever after" and is truly finishing up everything).
He means her soul in resting in Heaven