Can ever dissever my soul from the soul Of the beautiful Annabel Lee: (lines 32-33)
Whatever you think about death and the afterlife, people usually think of the move from life to death as a pretty big deal. Once you cross over, you don't come back, and you lose touch with the people on this side. Poe's stories often mess with this line between life and death. People come back from the dead, people who seemed dead aren't dead after all. In this poem, it can be hard to tell if Annabel is gone or not, and it's clear that the speaker doesn't think a little thing like death should get in the way of their love.
In her sepulchre there by the sea, In her tomb by the sounding sea. (lines 40-41)
This is where the poem leaves us. It's definitely a little grim, and that big scary sepulchre looms over us. At the same time, there's something almost peaceful about the rhythm of this line, and the idea of the "sounding sea." Even though hanging out with dead people isn't our idea of a good time, it seems possible that the speaker has found some kind of peace, even after Annabel's death.