In contrast to Whitman's earlier poems on Lincoln, which describe him as a leader, as a friend, or as "a wise and sweet soul", here he is described as simply dust. The literary critic
Helen Vendler considers it Lincoln's
epitaph. Whitman "grasps the dust to himself". She then argues that the epitaph is unbalanced. Half of the poem's meaning is contained in "this dust", and the following thirty words constitute the other half. She notes that dust is light, while Lincoln himself holds "complex historical weight". In the second line, Vendler notes the difference between 'gentle', which she considers a "personal" word, and the final, "official", descriptor of 'resolute'. She considers it surprising that Lincoln is never described by an
active verb, but instead as , the 'cautious' guiding hand of the nation.