This is a letter to Derrey de Rocqueville, who was a lawyer to the Parliament of Toulouse. A note beneath the letter explains that Rocqueville had made a plea for a man named Louis Dussot, "the father of a large and poor family". Louis Dussot wanted to claim part of a large inheritance which his brother had bequeathed to the Hospital of Montpellier.

In the body of the letter Voltaire praises Rocqueville's eloquence, and offers his opinions on the Louis Dussot case. He ends by saying that "All laws which contradict nature are unjust." The letter is signed with a "V."