The meaning and story of Ernest Tubb's song "Soldier's Last Letter" revolve around a mother receiving a letter from her son who is serving in the war. When the postman delivers the letter, the mother's heart fills with joy. However, as she reads the letter, she discovers that it is the last communication she will receive from her beloved son. The letter starts with her son addressing her as "Dear Mom" and expressing how much he misses her. He admits that he didn't realize how much he loved her until he was away at war. He promises to prove his love for her when the war is won. The son explains that he is writing the letter from a trench, apologizing in advance if it is not neatly written. He recalls how his mother would scold him when he was a child and would come home with muddy feet. He reminisces about those moments and his mother's care for him. The soldier then reveals that the captain has given them orders which they will carry out. He promises to finish the letter when he gets the chance, but for now, he states that he loves his mother. As the mother reads the letter, her hands begin to tremble, and she fights back tears. She realizes that there is no name mentioned in the letter, indicating that her son has died. Overwhelmed with grief, she kneels by her bedside to pray. She pleads to the Lord to protect all the sons who are fighting and to keep America free. The song tells a poignant story of a mother's love for her son who sacrifices his life for his country. It portrays the emotions, longing, and ultimate loss experienced by families during times of war.