The story is written very explicitly form the point of view of the neighbors of the main character. Emily is kept to be mysterious figure with information about her life and personality being revealed and relayed to by her neighbors and blood relations at her funeral.
The point of view is explicitly external to the main character as the opinion about Emily keeps changing in the story based on the recollection of events by the neighbors and the final ending which is revealed with Mr. Homer being dead for sometime and obviously taken care of in death by Emily. The point of view is also apparent form the phrases like ‘poor Emily’ which are used by the neighbors to describe Emily and her life.
Aside from this the author has also use the element of rose in the title to represent love, respect and death which make the theme of the story. This is justified by the fact that Ms. Emily was loved by many men in the town but all of them were forcefully rejected by her father. However on the day of her funeral they all paid their respects by bringing her roses to indicate their love for her while the simple connotation of the rose on the event also indicated death.