In a heartfelt letter, St. Leander addresses his beloved sister Florentina, reflecting on the nature of wealth and its fleeting qualities. He dismisses material possessions such as gold, silver, and land, recognizing their temporary value and the inevitable decay of worldly things. Drawing upon the wisdom of Solomon, he articulates the futility of laboring for material gain, highlighting the anxiety and uncertainty that accompany such pursuits. Leander ultimately resolves to bestow upon Florentina not earthly riches but a focus on eternal truths, urging her to seek what is lasting and divine rather than transient and vain.