The MS was composed, according to a notes in Voltaire’s hand on f.79v, f.81r, f.95v, and f.98r, between 6 November 1759 and 12 February 1760. The notes states that the MS was composed at Les Délices. F.1-80 are written primarily in Wagnière’s hand with corrections by Voltaire. F.81-99 are written primarily in Voltaire’s hand. The first half seems to be a clean copy of the text. The second half appears to be a working document.

In the letter, Voltaire notes that as soon as Émilie du Châtelet has finished her great business, he will have no more pressing matters than to take advantage of the kindnesses of the Prince and Princess. He ends by asking them to accept his deepest respects. The letter is dated 15 August 1749.

The poem preceding the letter was written by Voltaire whilst in Lorraine, likely between February and December 1748. In it, he praises Lunéville and the pleasures he experienced there amongst the wise. The final lines of the poem have been heavily corrected. Besterman suggests that they may have been transcribed from the autograph original (CMV34556) which is similarly revised.

It is likely that the poem formed part of a letter to Frederick II of Prussia.