The opera is based on the tale of Baucis and Philemon as told by La Fontaine (derived in turn from Ovid's Metamorphoses Book VIII).

The piece was intended to capitalize on the vogue for mythological comedy started by Offenbach's Orpheus in the Underworld, but Philémon et Baucis is less satirically biting and more sentimental.

Originally intended as a two-act piece for the music festival at Baden-Baden, it was instead first performed at the Théâtre Lyrique, Paris, on 18 February 1860 because of the political situation in 1859.

The gods partake of the kind people's simple meal, and Jupiter, changing the milk into wine, is recognized by Baucis, who is much struck by this discovery.

Philémon witnesses it, and violently reproaches her and his guest; though Baucis suggests who the latter is, the husband does not feel inclined to share his wife's love, even with a god.

The first quarrel takes place between the couple, and Vulcain hearing it, consoles himself with the reflection that he is not the only one to whom a fickle wife causes sorrow.