Matt Whipkey’s Underwater is a record interested in people, but maybe even more in ideas of people.

The title track, “Sam,” “Gary Flanagan” and “Dreams of Kathleen” all peer through a cloudy (but musically polished) window at people lost or abandoned or who maybe the songs’ speaker never knew that well to begin with.

This Sonata Session performance of “Sam” — done at Doug Van Sloun’s Focus Mastering in Omaha — serves the song quite well. Whipkey’s throaty voice is hushed behind the shine of 12 strings. From the moment its contemplation begins, the song feels like a send-off.

Whipkey released his new album, Underwater, last Friday at The Waiting Room. This Saturday, Whipkey will take his turn in Lincoln at the Zoo Bar. RSVP here.

Catch up on past Sonata Sessions here.