The subject matter of this poem is the beauty of the daffodils seen by the poet, because nearly all of the lines are dominated by the descriptions, which emphasize those flowers’ beauty. It is true that the poet, sometimes, talks about other things, like stars on the Milky Way and waves of the lake beside the flowers, but these things are merely meant to be a comparison to emphasize the impression of the beauty of the daffodils. The poet states that the beauty of the dance of the daffodils far surpasses the dance of the lake: “The waves beside them dance; but they outdid the sparkling waves in glee”