The letter started with the greeting at the beginning, followed by an expression of thanks for giving Kukai "Makashikan" (Mahayana Practice of Cessation and Contemplation) and an apology for not being able to go to Mt.Hiei; additionally it says, 'I would like to get together with you (Saicho) and Shuen (presumably) to talk over the principal issues of Buddhism and spread the Buddhism movement in gratitude for the grace of Buddha.
文面は、冒頭の挨拶、『摩訶止観』のお礼、比叡山には行けない旨を告げたあとに、「あなた（最澄）と修円（推定）と私の3人が集まって、仏教の根本問題を語り合い仏教活動を盛んにして仏恩に報いたい。