1. Energy can neither be created or destroyed
2. The entropy of any isolated system always increases.
3. Entropy approaches a constant value as it approaches absolute zero.

This poem deals mostly with the number two. The entropy of any isolated system is increasing:

If a room is not cleaned it will become messy again regardless of how much you clean.

If you do clean the entropy in the room decreases but energy exerted results in an increased entropy outside the room that is bigger than the entropy lost. So it seems pointless to clean because it will be messy again.