"Punishment"

Side by side but separately 

Silence until

Water

Layers of

Blue ribboned

clusters of black and

gray

I help

them

They don't

Go on

It's about two people drowning together. A Mermaid, getting revenge on two sailors for drowning her when she was a young woman, flipped their boat and pulled them under. It's from her point of view, which is why it says "I help them".