Austin Allen at Poetry Magazine:
The poem plays out over six sections, each brief but densely woven. The first five describe soldiers at war, with the fifth also turning inward to address the speaker and his fellow writers and intellectuals. The sixth shifts to a denunciation of civilians who turn a blind eye to war’s devastation.
The poem’s structure is also founded, with caustic irony, on a biblical model. From the first lines onward, Owen imitates the Beatitudes of the Gospel of Matthew, as well as their equivalent in the Gospel of Luke: “Happy are men who yet before they are killed / Can let their veins run cold.” The Greek word that is traditionally translated as “Blessed” (as in the biblical phrase “Blessed are the meek”) can also be rendered as “Happy.” The eight “blessed” groups in Matthew are “the poor in spirit,” “they that mourn,” “the meek,” “they which do hunger and thirst after righteousness,” “the merciful,” “the pure in heart,” “the peacemakers,” and “they which are persecuted for righteousness’ sake” (King James Version). Within this allusive framework the poem spins a dense web of parallels and contrasts.
more here.