The writer reflects on the futility and exertion of his work, comparing it to insects that live briefly after long preparation, and urges the recipient to regard his article on Ancients and Moderns as a matter of taste. He discusses the value of scientific knowledge despite its complexity and highlights his own role in supporting a colony established with the assistance of Madame de Choiseul.

He also mentions sending a legal memorandum concerning Franche-Comté, expressing frustration with ecclesiastical and feudal systems. He concludes by reaffirming his resignation to the state of the world while cherishing the recipient’s friendship.