Theory:

Once, there was a spider who wove a web to attract its food. A fly was passing by, and the spider decided to trap the fly. The spider called its web a parlour or any usual house and asked the fly if it would like to come to his parlour. The spider compared its web to home and said that it is one of the most beautiful parlours anyone could see. The spider called the fly to his house, through the winding stairs. The spider tries to attract the fly, saying that the parlour has many curious things to show if the fly could come in.
 
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Spider web                                                    
 
The little fly got scared and said that it is not interested in going inside the spider's parlour as it knows that whoever goes to the winding stair has never came down again.
 
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Fly
 
The spider continued and said that it could understand why the fly is so frightened. The spider spoke out that she can fair-mindedly rest for some time on the little bed of the parlour. The spider says that it has some delightful curtains, and even the bedsheets are thin and good. So the spider says that if the fly wants some rest, then the spider is ready to take care.
 
The little fly got scared and said it is not going to come inside the spider's parlour to sleep. The fly said it often heard that whoever sleeps upon the spider's bed has never woke up again.
 
The spider was very astute and cunning. It asked the fly what it can do to please the fly and show that it is very affectionate towards the fly. The spider says that it has some gratifying goodies as well in the kitchen. So, the spider offered the fly that it would share those goodies with the fly.
  
The little fly refused again and said that it was pleased by the spider's gestures, but it was not ready to see the goodies which the spider has in its pantry.
 
The spider tried everything to attract the little fly. The spider said the little fly that it was a sweet creature and was bright as well as humorous. The spider praised the wings of the little fly and spoke out that they are very shiny and that the eyes of the small-scale insect were breath-taking. The spider said there is a mirror on the shelf inside the house, and that the little fly can enter the house and see how beautiful it was.
 
The little insect did not fall into all this praise. She just thanked the spider gently and said that she would like to go and wished him a good morning. The little fly spoke out that it will come another day to his house.

The spider went inside his house and waited as he was sure that the little fly would come back again. So, the spider wove a web in a corner to catch the little fly and arranged his table to eat it.
 
The spider returned back to the door and started singing for the little fly. Come flying inside the house with your beautiful wing, which is studded with pearl and looks like silver. Your clothes with purple and green colour and the antennas on your head look like a crown. The eyes are like diamonds, and that his eyes are dull like lead.
 
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The fly, which heard all these, fell in the trap, after hearing the words of the wily spider. With the buzz sound made by the wings, the fly sat near the spider. She went very close to the spider, flattered by his words. The fly was foolish to trust the spider. The spider was very happy on seeing the little fly.
 
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Finally, the spider caught hold of the fly tightly and did not let it go. It dragged the fly through the stairs to its den. The fly never came out again from the spider's clutches. The poet now tells that whom so ever has read this story to understand that never fall prey to these types of flattering words. When someone tries to flatter you by unnecessary words, fairly don't pay attention, keep your heart, eyes, and ears open. That, precisely, is the moral of this poem.