What Do You Mean By Factory? Poem by Gajanan Mishra

What do you mean by factory, my dear
Tell me first is F se not friend
A se almighty and c se common means all
T se tears means love o se oily means detachment
R se renew means always love and y se yes
Friendship is always here in factory
Factory is love affection of all comunities
My dear is not our world a factory
Are we not living in it with Almighty
At the centre of our livelihood
Please answer if you could!