1) The poem encourages the reader to always look on the bright side of life. It suggests that when faced with difficulties, one should whistle, laugh, and dance instead of cursing or grumbling. 2) Life is described as quite absurd, with death being the final curtain. The poem advises facing challenges with a bow and enjoying life's last chance. 3) In the end, the poem says to remember that the last laugh is on you, and to keep smiling as you go through life looking at the bright side.