Kipling used son and man at the end of the poem is because his son is turning in to a man!By being mature and not lieing to people and being mean. No it does not because a girl can nnot be a man. A kid can't be a man to. You always hear father's telling there son one day u will become a man.The father should show responsabiltys and leadeship so his son can follow his foot steps. I think this poem can relate to anyone.