The letter contains four lines of verse known as ‘Sur la banqueroute d’un nommé Michel’.

Voltaire thanks the Pope for his kindness in gifting him his portrait. He adds that he would like the Pope to know that he is entirely devoted to his service and that he admires all of his eminent qualities. In thanks for the gift, Voltaire includes two lines of Latin verse in praise of Pope Benedict XIV: Lambertinus hic est Romae decus, et pater orbis / qui mundum scriptus docuit, virtutibus ornat. These would be repeated, with minor variation, in D3193.

The lines are part of the third Discours and represent ll.99-102.

This MS played a part in the production of the edition of Mérope published by Prault fils in 1758. The play was first performed at the Comédie-Française on Wednesday 20 February 1743 at the Jeu de Paume de l’Etoile.