In some ways, the book can be compared with Democracy in America by Alexis de Tocqueville, in how it flatteringly explains a nation to itself from the perspective of an outsider, as Voltaire's depictions of aspects of English culture, society and government are often given favourable treatment in comparison to their French equivalents.

'No, no, friend', replies the Quaker, 'to our great happiness'"), but still expresses concern regarding the manipulative nature of organized religion.

Letter 5 is devoted to the Anglican religion, which Voltaire compares favourably to Catholicism ("With regard to the morals of the English clergy, they are more regular than those of France"), but he criticizes the ways in which it has stayed true to the Catholic rituals, in particular ("The English clergy have retained a great number of the Romish ceremonies, and especially that of receiving, with a most scrupulous attention, their tithes").

In Letter 6, Voltaire attacks the Presbyterians, whom he sees as intolerant ("[The Presbyterian] affects a serious gait, puts on a sour look, wears a vastly broad-brimmed hat and a long cloak over a very short coat, preaches through the nose, and gives the name of the whore of Babylon to all churches where the ministers are so fortunate as to enjoy an annual revenue of five or six thousand pounds, and where the people are weak enough to suffer this, and to give them the titles of my lord, your lordship, or your eminence") and overly strict ("No operas, plays, or concerts are allowed in London on Sundays, and even cards are so expressly forbidden that none but persons of quality, and those we call the genteel, play on that day; the rest of the nation go either to church, to the tavern, or to see their mistresses").

According to Voltaire, men prefer to follow the teachings of "wretched authors" such as Martin Luther, John Calvin or Huldrych Zwingli.

In Letter 9, Voltaire gives a brief history of the Magna Carta, talks about the equal dispensing of justice, and the levying of taxes.

In addition, Voltaire takes the opportunity to satirize the German and French nobles who ignore this type of enterprise.

In Letter 11, Voltaire argues in favour for the English practice of inoculation, which was widely mistrusted and condemned in continental Europe.

In the letter 25, which was not included with the original twenty-four, Voltaire criticizes certain ideas of Blaise Pascal by taking citations from his Pensées and giving his own opinion on the same subject.

Pascal insists on the miserable aspect of man who must fill the emptiness of his life with amusements, while Voltaire accepts the optimistic Enlightenment view.