"Even Though I'm Leaving" was a collaborative effort between Luke Combs and his co-writers Wyatt Durrette and Ray Fulcher. As Combs told The Boot in October 2019, Durrette — who is a father — wanted "to write a 'dad' kind of song." Even though Combs and Fulcher were not dads themselves, they drew inspiration from childhood memories. "We were talking about the 'monsters under the bed' thing," Combs said.
"Daddy, please don't go, I don't wanna be alone/ 'Cause the second that you're gone they're gonna know," Combs sings in the first verse, via Genius, as the song captures a conversation between a father and son. As the singer told The Boot, the themes of the single progressed from a son being afraid of the dark into heftier topics. Later in the track, the child loses his father. "It's okay, boy, I ain't scared/ I won't be here, but I'll always be right there," Combs sings, as the father, near the closing of the song.
Even though the country star had not lost a parent the lyrics made him emotional. "Man it was just a really intense experience getting through that last verse," he said, per Country Now. To drum up the feelings of loss, Combs reflected on his grandfather's death. "I watched my mother lose her dad. It wasn't a sudden thing," he told Outsider in October 2020. "That was the scene I was imagining in my head."
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