The prime objective of this research article is to explore elegiac and eulogistic tones in Gray’s Poem entitled “Elegy Written in a Country Churchyard” that was first published in 1751. This poem deals with the situations and deeds of the dead as well as living marginalized people in rustic surroundings. The writer has employed some poetic lines as data which retain the elegiac and eulogistic tones. This article is based on a qualitative descriptive method which involves the presentation of poetic lines and their analyses. This article concludes with a striking elegiac remark that all the people rich and poor, proud and humble, heard and unheard, noble and ignoble and noted and mediocre must merge their existence with soil at the end of life. The prime themes of the poem are death, vanity of human glory, inevitability of death, life in death etc. This article is assumed to be significant to those who are involved in teaching learning English poetry.