The manuscript is an autograph letter written in the hand of Trophime Gérard de Lally-Tolendal. It delves into the trial of Thomas-Arthur de Lally and Voltaire’s role in it, particularly through his historical work Précis du siècle de Louis XV (1768). Within, the author meticulously outlines the accusations levelled against Thomas-Arthur de Lally, recounts the events of the Seven Years’ War (1756–1763) and the consequential Battle of Wandiwash (1760), and sheds light on the disloyalty and envy among Thomas-Arthur de Lally’s fellow officers, which significantly contributed to his adverse circumstances. Additionally, the letter references Lettres des Indes à l’auteur du Siècle de Louis XIV (Amsterdam [Paris] [1770].

In this letter, Frederick wishes that the “hot fever” of Europe would recover soon. He tells Voltaire that he himself is no longer sick in body or mind. The end of the letter turns political as Frederick addresses the Austrians directly, telling them that their ambition and their desire to dominate everything actually created more enemies for them, and that there will always be defenders of German and European liberties. This is probably a reference to the Seven Years War, which was fought from 1754-1763.

Voltaire recounts a meeting he had with Mr. Paff, an illustrious professor at Tubingen, and Mr. Crokius Dubius, whom Voltaire describes as one of the finest men of our time. Voltaire claims that he showed Mr. Paff and Mr. Crokius Dubius passages from Chapter XXXIX of Ezekiel which he believed provided proof of Jewish people eating human flesh. Mr. Paff replied that the passage was only relevant to the birds whilst Mr Crokius Dubius conducted a long examination of the passage and concluded that it was merely figurative and not proof at all. Voltaire begs the men to consider that Ezekiel lived at the time of Cambyse who had in his army many Scythians and Tartars who commonly ate both men and horses, and to remember various tales about Jewish people cooking and eating their children. Again, Voltaire recounts that Mr. Paff and Mr. Crokius Dubius rejected his claims. He went on to tell them that the most polite of nations had been canibals, including the Egyptians, Chinese, Indians, and Greeks and added that when Samuel cut King Agag into pieces it was in order to cook him in a stew. Mr. Paff and Mr. Crokius Dubius returned that the Jews do not eat stew and Voltaire then countered this by suggesting that the Jews stewed goats, leading to a debate about the superiority of human flesh over the flesh of other animals. Voltaire then claims that the discussion was interrupted by a soldier who informed them that he had eaten Cossacks during the Siege of Kolberg (1760) and that the meat was not superior but rather tough.