The writer expresses sorrow at being separated from the recipient due to illness and distance, observing that their minds appear closely aligned despite the physical separation. He criticises modern atheism, preferring the philosophical depth of earlier thinkers such as Baruch Spinoza, and conveys a longing for both intellectual and personal companionship.

He also comments on the shortcomings of contemporary French and English literature, praising instead classical and philosophical works, and reflects on the fleeting nature of human existence. He finds consolation in the company of enlightened friends.