esa ‘is not’: This is technically 3rd pers. sg. pres. indic. (plus the negation -a) of the verb vesa ‘be’. ANG (§532, Anm. 1) notes occurrences of es used in 2nd pers. sg., but that form is rare and archaic. An alternative would be to take dróttinn gumna ‘lord of men’ as the subject of esa (so Skj B), but that would leave the first cl. without a vocative referent for the form þér ‘for you’, which is highly irregular (see NN §993).