The speaker of the poem is obviously a young child who is talking to a small tree that his family has brought home for the holiday to decorate and set in the window of their home. He's not thinking of the tree as just some inanimate object. He thinks of it as a fellow creature with whom he feels the need to communicate. He wants to comfort it and welcome it and let it know that it is part of a joyous celebration. The poem's childlike innocence makes it a unique, heartfelt expression of the Christmas spirit.