From the perspective of depression I believe it could be a powerful poetic piece on the moment of suicide. Drowning is said to be one of the most peaceful ways to die. She justifies her action by saying I am not giving up on you god but giving into the tidal pull or rip that suicidal thoughts/emotions have on a person. 'though the pressures hard to take. Its the only way I can escape. It seems a heavy choice to make now that I'm under. There is the element of guilt. 'and the crashes are heaven to a sinner like me' the arms of the ocean " could reflect on the cradling effect of the tide. Deliver me to my death and salvation 'no need to pray, no need to speak. Now I am under.