What is the theme of the poem "Laugh and Be Merry"?

I believe the theme is laugh at every opportunity: laugh
every day.  Man has struggled since the beginning of time, and what remains is laughter.
 It has been here since the stars were created. It has been a part of man's experience
from his first day.

With all that comes in the living of
one's life, laughter is the thing that matters most. So the author advises all to laugh
with friends and be merry whenever possible. Laugh with the array of nature laid out
before you. Laugh with your brothers as long as life give you the opportunity to
experience the world's joy.

And continue to laugh as long
as life goes on, until the dances are done, the music ends: "laugh till the game is
played:" until life is over.