What is dying?

I am standing in the sea shore,
a ship sails to the morning breeze
and starts for the ocean.
She is an object of beauty
and I stand watching her
till at last she fades
on the horizon
and someone at my side says,
‘She is gone.’
Gone! Where?
Gone from my sight--that is all.
She is just as large in the masts, hull and spars
as she was when I saw her,
and just as able to bear her load of living
freight to its destination.
The diminished size and total loss of sight is in me,
not in her;
and just at the moment when someone at my side says,
'she is gone’
there are others who are watching her coming,
and others take up a glad shout--
‘There she comes!’ - and that is dying.