The writer, touched by the recipient’s letter, expresses appreciation for their honesty and sensitivity, especially given their religious devotion. He comments wryly on suffering, using the recipient’s past illness and his own hardships to reflect philosophically on pain and providence. He firmly denies the authenticity of letters published under his name, claiming they were falsified and misused by a man named Vaugé. Though he tolerates others profiting from his name, he criticises the dishonesty involved.

He dismisses any concern that the publication of these letters might cause him distress, affirming that he is well cared for in old age by Miss Corneille and even a Jesuit tutor. He contrasts his past resentment towards Jesuits with present sympathy. Surrounded by contented peasants and peace, he finds joy in simple things like building a church and praying for the conversion of his opponents. He advises the recipient to be more discreet with personal letters and closes with forgiveness and a calm reflection on ageing.