The Perfect Gift sung by Clifton Murray of the Canadian Tenors

The Perfect Gift sung by Clifton Murray of the "Canadian Tenors" at the Royal Conservatory of Music, Toronto Canada.
My daughter and I had an interesting discussion trying to decide "who" was singing this song. Is the song being sung from the point of view of a parent to a child? from a lover to his love? from a loved-one who has passed away? Different lines from the song lend itself to different points-of-view. My daughter wisely said that perhaps the song was supposed to encompass all these relationships. Without argument, we thought the message was about encouragement and how the most "perfect" gift we could get from those we love is to see them flourish while following their dreams. And that they always remember that "we will always be there" supporting them in spirit, if not with our physical presence, as they do it.
The Perfect Gift
Close your eyes and I will sing a song for you
I will always be there
I will always love you
While you're dreaming, I will row your boat ashore
I will always be there for you
Across the sky and back again we get torn
and who knows when my heart had begun to mend, all because of you
I still fall up apart when you're in my arms like this
You give me the perfect gift
Don't be scared to face your fears
Don't be scared to spread your wings
Don't be scared to shed your tears
'Cause love is everything
And when you're dancing, don't forget to dance alone
I will always be there
If you remember all of this, you'll give me the perfect gift.
You gave me the perfect gift.