Lyric discussion by dqnasdf 

"Who by fire" is about death. Plain and simple. Cohen is saying that it is something the we all will face sooner or later and questions how we will die.

"Who shall I say, Is calling" = What will cause your own death.

I respectfully disagree that the song is about hell or sinners alone. See the lines:

"who by brave accent" "who by accident" "who in the sunshine, who in the nightime" "who in solitude, who in this mirror"

The overall meaning is that we all will die.

@fgv1977 yep, agree

An error occured.