Martin begins by outlining the similarities between their lives, touching upon their pets and learning. He then refers to a character from Charles Dickens’ Nicholas Nickleby who keeps a single flower in his room before quoting from Voltaire’s Candide, writing: ‘mais il faut cultiver notre jardin.’ He explores this quotation and its meaning, before adding that he will soon have to return to London.

De Missy writes that although Voltaire’s last letter was long overdue and that he would have liked to have received it sooner, he does not accuse him of laziness. He then quotes from a poem. He adds that he almost accuses Voltaire of the opposite given his poor health. Again, he quotes from a poem. De Missy then questions whether one still studies after one’s death, concluding that at the very least one would not study for the benefit of one’s fellow citizens of the lower world, and that one could avoid the excesses of study which hasten death. He quotes again from a poem. De Missy then remarks that although he writes with the intention of slowing Voltaire’s ardor for study a litte, it is not up to him or to suppress his desire to devour the books Voltaire had asked him for. He then turns to Émilie du Châtelet and composes a poem in her honour. At the conclusion of the poem, he asks that if Voltaire finds it too frivolous to be presented to a lady then he should remove it. He concludes with a brief remark on the philosophy of Leibnitz.