Answer:
The theme of the poem Laugh and Be Merry is that life is short and should be enjoyed. The speaker encourages the reader to make the most of life and to not take it too seriously. Examples from the poem include lines such as "Laugh and be merry, remember, forget, / The heat of the sun and the winter's regret" and "Laugh and be merry, 'tis the true way / To drive the clouds from life's dull day". These lines emphasize the idea that life should be enjoyed and that it is important to take time to appreciate the good moments.