The writer expresses heartfelt thanks for Madame’s recent package and letter, praising her generosity and perceptiveness. He touches on a range of topics, including the harsh treatment of Comtois slaves by monks and his reflections on religious and philosophical issues. With warmth and humour, he seeks Madame’s help in a lighthearted plan to surprise his nephew. Throughout the letter, he conveys deep admiration and gratitude for her, noting that even religious sisters pray on her behalf.

Gabriel-Henri Gaillard humbly thanks the recipient for the case of Mr. de Voltaire, adding that he has no doubt that they will not receive Voltaire’s thanks also because it seems to him that ‘what you have the kindness to answer me is precisely what he asks.’ Also included is a receipt for the deliveries of volumes 46 to 60 of the Encyclopédie dated 26 January 1797.