In the Ninth Letter, the Jesuit explains to the narrator easy ways to enter Heaven, citing a book called "“Paradise opened to Philagio, in a Hundred Devotions to the Mother of God, easily practiced.”" The Tenth Letter is dedicated to casuistic procedures to lighten the ritual of confession and to the debate between the respective roles of attrition and contrition; the Jesuit character claiming that simply attrition combined with the sacrament of penance is sufficient for man's salvation, while the narrator insists on the necessity of contrition and of the love of God, citing extracts of the Bible often quoted by the Jansenists, the abbé de Saint-Cyran and Jansenius.