Question

How does the theme of "the tide rises, the tide falls" develop as the poem moves forward?

Answer 1

This poem talks about how life progresses or the circle of life but it is also a poem about death. The Tide rises, the Tide Falls talks about death a lot. Like the tide, life rises and it also falls. 
True, that death is part of life, life must proceed and also there is a possibility that there is something after death.