The writer apologises for his delayed response, attributing it to a prolonged illness. He expresses admiration for the recipient’s poem on agriculture, praising its successful union of usefulness and pleasure, while offering reservations about the adoption of certain agricultural methods it describes. He also clarifies misconceptions arising from his earlier remarks on French Georgics and reaffirms the value of poetry, while commending both the recipient’s work and that of Mr de Saint-Lambert.