The manuscript is a lettre en vers, opening with an eight-line poem and referring to Les Plaideurs by Jean Racine. The poem is likely attributed to an unnamed Greek author, identified at the close of the letter.

Throughout the text, Voltaire reflects on the literary accomplishments of Alexander the Great, highlighting his reputed skill in poetry and citing verses addressed to Thalestris. He also commends the Prussian monarch’s library at the newly built Sanssouci Palace in Potsdam.

Extracts within the collection include: Voltaire (Merope, Zaire, Alzire, Rome saved, Orestes, Sémiramis), Racine (Andromaque, Britannicus, Bérénice, Bajazet, Mithridates), Corneille (Le Cid, Horace, Polyeucte, Rodogune, Pulchérie), Gresset (Édouard III) , Chateaubrun (Philoctetes), etc., with some comments in the margins: “Noble despair, Tyranny, Cruel politics, Maternal tenderness”, etc.

Frederick begins by confirming that he has arrived in Silesia, and that the situation seems to be much the same as it had been the previous year. He notes that he is reading to distract himself, and states that he has particularly been reading the works of Lucian, Voltaire, and Racine. He concludes by recounting a story of a page who was sent home to his parents after having taken leave of his senses.

There are three volumes of commonplace books. The third volume is in French and features short biographies and occassional quotes from the works of the following authors: Mademoiselle de Scudery; Racine; Boileau-Despréaux; Phillipe Quinault; La Fonatine; Molière; and Voltaire.

The writer acknowledges previous correspondence with the recipient and expresses regret that his replies have been limited by poor health and impaired vision. He recalls sending mediocre verses in 1762 in response to the recipient’s superior poetry. He then enquires about the whereabouts of Mr Robinet, a man of letters residing in Holland at the time of writing, and asks after a work by Racine, which he hopes to see before his death. The letter concludes with the writer’s respectful and humble regards.

The writer expresses deep appreciation for a recent tragedy and letter received from the recipient, commending the dramatic work for its artistic execution and emotional impact. He praises the piece in particular, noting that the episode of Idolea surpasses Racine’s Aricie in Phèdre in emotional depth, and that the tragedy succeeds in evoking genuine feeling. Despite his advanced age and failing eyesight, the writer acknowledges the widespread admiration for the work in Italy and contrasts it with the more modest reception of French tragedies, which are often met with criticism rather than praise.

According to T. D. N. Besterman, the foliation is 87.