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All nothing everywhere:
Mists we on mornings see
Have more of substance when they're here
And more of form than he.

Word:

substance

Question:

Why is the person being compared to mists in terms of having less substance and form?

Answer (optional):

The person (Old Year) is being compared to mists in terms of having less substance and form because, like mists, the Old Year disappears without a trace once it's gone, and it cannot be recalled. The passage emphasizes the fleeting and intangible nature of time.