Voltaire begins by noting that he is sending back the article ‘Histoire’ for the Encyclopédie (as he promised to do in D7093). He states that he is afraid it is too long as it is a subject upon which it is difficult not to write a book. He then asks if d’ Alembert has an ‘idole’ and ‘idolâtre’, noting that this is a subject they have not yet discussed, noting his dislike for idols and discussing the ways in which people have treated wood and stone as if they were saints. He concludes that the subject is delicate but contains many good truths. Voltaire ends by asking how d’ Alembert has time to read his letter when the dictionary of the universe rests in his arms, sending him best wishes for the new year from himself and Marie-Louise Denis.

This text discusses America, Egypt, Ancient Greece, and India, as well as topics such as idolatry, miracles, temples, magic, Jews, and Ancient Romans. In the preface, it is said that the MS was offered by the author’s nephew to Catherine II of Russia. The manuscript is either unfinished or incomplete.