The speaker feels his friend’s spirit all around him.
Explanation:
This poem is dedicated to someone who passed away recently, and therefore, it deals with the subject of loss. The speaker tells us that he hears the person's voice in his head, hears him in the water and sees him in the setting sun. The speaker implies that he can feel his friend's spirit all around him, and because of this, his love for him is now even more powerful, as it is mixed with God and nature.
