The New Year Comes and Finds Its Seat

A poem by Zen Master Seung Sahn:

The New Year asks the dog,
"Do you know the New Year?"

"Woof! Woof! Woof!''
The dog only understands woof New Year.

Next, the New Year asks the cat,
"Do you understand the New Year?"

"Meow. Meow. Meow.''
The cat only understands meow New Year.