It is for mothers and for sons, and for everyone. And you must read it. (Not so that you can cry, too, but just because.)
The guy who wrote it works for Copyblogger, a website dedicated to help business bloggers to do it right and through blogging have a successful business — if I understand it correctly. That explains the ending of the post, in case you'd be wondering. But instead of copywriting you could insert any dream or goal.
It's the attitude, both of the mother and of her son, that counts, and counts big time.