This poem explores the narrator's initial wish to be Santa Claus, drawn to the magic of delivering presents and reading children's hopeful letters. However, the narrator soon realizes the profound sadness Santa must carry, imagining the heartbreak of seeing empty stockings on Christmas morning and knowing some children feel forgotten and disappointed. Ultimately, the narrator feels relieved not to bear this burden, recognizing that the sorrow for those children Santa cannot reach would be too overwhelming, highlighting the bittersweet nature of the Santa myth and the sadness of unfulfilled childhood hopes.