The ordering of the pages has become muddled, resulting in the pages being ordered as follows: 1-6, 12, 7-11, 13-14. 

Voltaire begins by saying that he misses the court of Frederick II and adds that he is sending a copy of his tragedy Mahomet as Frederick had wanted to see the first sketches. Voltaire calls it a tribute to him, the lover of the arts, the enlightened judge, and the philosopher who is much more than just a sovereign. He goes on to say that Frederick knows what motivated him to write Mahomet: the love of the human race, and the horror of fanaticism. He claims that tragedy should touch the heart without correcting it and reveal hypocrisies. Voltaire then defends his tragedy, stating that our histories teach us of more atrocious actions than those he had invented for the play, citing various examples such as Alfonso Diaz, Antonio de Herrera, Baltasard Girard, and one James Shepherd, a sixteen-year-old boy who attempted to murder George I of England. Voltaire then discusses superstition in relation to various philosophers such as Socrates and Descartes, before exploring Muhammad in detail, discussing his history and various interpretations of him.

Fr. Manuel de S. J. Crisóstomo Nájera praises the historical work of the recipient.