The poet compares the rich (haves) and poor children (have nots) in the poem. Throughout the poem, the poet highlights the stark contrast between these two groups and comments on the unequal distribution of wealth and opportunities in society.

1. Introduction:
The poem explores the theme of social inequality and the division between the rich and poor. The poet draws a sharp contrast between the lives of privileged children and those who are less fortunate.

2. Comparison of Material Possessions:
The poet begins by comparing the material possessions of the rich and poor children. He describes the rich children as "richer than a king" with their luxurious clothes, toys, and beautiful homes. In contrast, the poor children are depicted as having "no joys to call their own" and wearing tattered clothes.

3. Comparison of Education and Opportunities:
The poem further emphasizes the difference in education and opportunities between the two groups. The rich children are portrayed as having access to the best education and being surrounded by books and knowledge. They are encouraged to dream and aspire for a bright future. On the other hand, the poor children are shown to lack educational resources, with no books or guidance to nurture their minds.

4. Comparison of Health and Well-being:
Another aspect the poet compares is the health and well-being of the rich and poor children. The rich children are described as being healthy and well-fed, with no worries or hardships. In contrast, the poor children are depicted as weak and malnourished, struggling to survive in harsh conditions.

5. Comparison of Happiness and Contentment:
The poet also explores the emotional aspect of the two groups. The rich children are portrayed as being carefree and happy, surrounded by love and comfort. They have everything they could possibly need or want. On the other hand, the poor children are shown as being deprived of happiness and contentment. They long for the joys and comforts that the rich children take for granted.

6. Conclusion:
Through these comparisons, the poet highlights the stark contrast between the lives of the rich and poor children. The poem serves as a social commentary on the unequal distribution of wealth and opportunities, urging society to address this disparity and work towards a more equitable future.