The writer apologises for their delayed response, attributing it to prolonged illness. They express admiration for the recipient’s poem on agriculture, acknowledging its blend of usefulness and pleasure but critique the adoption of certain agricultural methods discussed in the poem. They also address misconceptions about their previous statements on French Georgics and defend the value of poetry, while praising both the recipient’s and Mr De St Lambert’s contributions to literature. The writer asserts that literature should celebrate different forms of excellence and concludes with deep respect.