The Son is the speaker of the poem, reflecting on his childhood spent in severe poverty. Lacking proper winter clothing, he cannot attend school or play with other children. Though he physically grows out of his existing clothes with long legs that drag on the floor, he remains highly dependent on his mother for warmth and comfort during a brutal winter. He observes his mother's emotional distress carefully and remembers the brief moments of happiness they share.

The Mother is an impoverished widow raising her child alone through a bitter winter season. She possesses nothing of value except an unsellable harp adorned with a woman's head. Devoted and selfless, she suffers immense emotional pain over her inability to provide basic necessities for her growing boy. She uses her own body heat, lullabies, and the harp to soothe her child when the winter cold becomes unbearable.

The Father is the deceased husband of the mother and father of the son. His absence leaves his widow and child isolated, struggling to survive extreme poverty with no community or financial support. The mother speaks of him with a dark gratitude, glad that he is deceased so he does not have to endure the shame of seeing his son dressed in rags.