The poem has a ring structure - that is, it begins and ends with the same stanza. This technique is precisely what makes it so interesting, as we the cremation is introduced first in the title, then in the first stanza, and reiterated with the last, repeated stanza. Once the conflict is resolved, we read the final stanza (which was also the first) with relief. It even gets a humorous overtone, as we know now that Sam never really died, therefore the morbid cremation from the poem's beginning never happened either.