In the line "He gain'd from Heav'n ('twas all he wish'd) a friend," the poet suggests that the deceased did not seek material wealth, fame, or high status.
Instead, his only true desire was to receive a friend from Heaven—a symbol of companionship, comfort, and emotional connection.
This reflects the poem’s themes of humility, sincerity, and the simple yet profound value of human relationships over worldly success.