In the first stanza, there's just a brief description of what is going on. Walt Whitman was on the beach at night. He saw a mother and daughter together. She was singing a song to her daughter. As Whitman admired the stars, he started to think of everything: the universe and the future. In the second stanza, Walt repeatedly said the word "all" to show emphasis that he literally means everything. Following the word "all", he gave examples of everything he meant to emphasize. In the end, he wanted to show and prove that everything is all connected to each other and are the same.