The manuscript is a draft of a lettre en vers, written chiefly in the hand of Voltaire. It opens with an original 18-line poem by the author and concludes with two lines from Épîtres (I, 83–84) by Nicolas Boileau-Despréaux. The text also alludes to “Congé” by Frederick II of Prussia, Gargantua by François Rabelais, the Gospel of Matthew, and further passages from Boileau’s Épîtres.

Furthermore, as noted by T. D. N. Besterman, Caussy claims that the same volume (f. 26) contains another holograph draft of this letter; however, this assertion is unfounded.