The second subject is in F major, and its theme is stated by the piano alone, passing later to the cello.
After a brief introduction (bars 83–90) with only fragments of it appearing, the principal theme is carried through different keys and registers (91–114).
The third part (134–153) by a B♭ pedal prepares the A leading to the tonic (D minor).
The key is changed back to minor in the coda based on the descending motif.
The broad cantilena theme is sung twice by the cello with the piano providing an accompaniment.
After a middle section with turbulent arpeggios in the piano part, this theme returns, as the instruments change the roles.
The finale is the shortest movement of the entire composition lasting little more than 4 minutes.