The author expresses profound gratitude for the king’s generous favours, which have brought joy to his final days. He admires the king’s literary talent and his protection of the oppressed Morival, while expressing disapproval of Morival’s pursuit of a pardon, deeming it demeaning. Instead, he emphasises Morival’s talents and loyalty as worthy of royal service. The author also reflects on his own commitment to remain in the Alps rather than returning to Versailles, expressing deep respect and regret at not having spent his final years in closer proximity to the king, whom he greatly admires. Furthermore, the day and month are in Voltaire’s hand, the year in Wagnière’s. According to T. D. N. Besterman, the letter is written in March 1775.

Louis Benjamin Aunet discusses Voltaire’s connections to Russia, claiming that his talents would not suffice to worthily thank the Empress of Russia.