This poem is in the form of a Platonic dialog with the speaker in the poem and his student, referred to (as Plato does) "Glaucon." The point here is that, in our psychological inflation, we think that God can be caught off guard and that we can outwit him with our clever arguments (such as Occam's Razor). But in fact, this is the folly of all artists - to claim divinity as his own and to manipulate art in any way he likes. This is the seduction of the artist.