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Also, Walt Whitman has never known a woman "more perfect in every relation, than [his] dear, dear friend, Anne Gilchrist." Further on in the article, Walt Whitman is found to dedicate this poem to her. http://query.nytimes.com/mem/archive-free/pdf?_r=1&res=9A04E2D9153FE433A2575BC0A96F9C946197D6CF Anne Gilchrist had been quite fascinated by Whitman's poems, but particularly, "Children of Adam." In the collection, Whitman stresses the beauties and magnificent works of the human body and the metaphysics of life. We can see this emphasis in "Going Somewhere" where Whitman and Gilchrist exchanges conversation pertaining to "all Geologies--Histories--of all Astronomy-- of Evolution, Metaphysics all" and that Anne Gilchrist, Whitman's "science-friend," whom has passed away, will too, not be wasted after death, but as life is "an endless march, an endless army," she too, will be "surely going somewhere" even after death. Again, I see the connection of the theme of circle of life or the continuity of life after death as we have seen in his previous poem, "Continuities."
Most likely, "Going Somewhere," is a poem dedicated to Anne Gilchrist. Walt Whitman and Anne Gilchrist were noted to have a quite strong camaraderie for each other. Anne Gilchrist was an English writer who traveled to the United States to meet Walt Whitman. She was completely moved wholeheartedly by Whitman's "Leaves of Grass." Here is a transcription from Walt Whitman to Anne Gilchrist: http://www.loc.gov/exhibits/treasures/ww0045a-trans.html As you can see, there is quite a lot of strong feelings toward one another.
In this poem, Walt Whitman speaks about life in terms of spirituality. Though the substances in life will fade away and ultimately die, Whitman notes everything is a circle of life: "Nothing is ever really lost, or can be lost;" "ample are time and space;" "ample the fields of Nature;" "The body, slugglish, aged, cold...The light in the eye grown dim, shall duly flame again;" "the sun now low...rises for mornings and for noons continual." Even after the snow covers the entire earth, eventually "spring's invisible law returns, With grass and flowers and summer fruits and corn." The overall tone of the poem is optimistic. He assures the world that even though there may be death and the withering away of life, in the end, there will always be new life. From life, there is death. From death, there is life. Life is a never-ending cycle of continuity.