Stevens was an outspoken atheist, and it comes up often in his work. It was his belief that our imaginative powers made life not only meaningful but bearable. I agree that “The Emperor of Ice Cream” is definitely about a wake. Stevens’s trick is to infuse what seems to be a pretty banal scene with extravagant imagery, which is a kind of temporary mastery over death.
I think what baffles a lot of readers are the two figures “the roller of big cigars” and “the emperor of ice cream.” I always thought of the roller as a pretty funny nickname for god (who Stevens didn’t believe in). The emperor, the only real one, is death.
It’s interesting how the poem moves from the extravagant to the bare and plain in the second stanza. Perhaps it suggests that the end of life is the end of imagination? Stevens turns the concept on its head (only temporarily) in “The Plain Sense of Things,” which might be my favorite Stevens poem.
Sorry for the derail! I just heard Stevens and came running.