Other things that are "baser" may die and rot, but he insists that by writing this poem, he will immortalize her so that long after her death, even the heavens will remember her "glorious" name. In this point he is now not speaking of her natural beauty, but her spiritual "loveliness".He seeks to immortalize not the physical beauty of the beloved, but those spiritual qualities of her spiritual beauty.The poet's love for his lady is so great that he refuses to accept what she has said, and struggles to prove her wrong.