Seneca begins by stating he has just gotten over a long bout of ill health caused by asthma and feels he has had several brushes with death. However, while death may be coming for him, Seneca thinks he has already beaten death once: Death is both what precedes and succeeds life, so the fact he was not distressed before his birth gives him reason not to fear death.

While he has recovered, Seneca states that he is aware that he will soon be ill again and may not live long. To prepare himself for his death, Seneca says he has stopped planning more than a day ahead. This, he says, is admirable because it shows that he is prepared to die willingly—a trait of the wise man, who does nothing reluctantly. The person who should most be admired is the one who finds considerable joy in life but is still unafraid to die.

Seneca premises the letter on his recent return from an outing on his palanquin, which left him as tired as if he had walked. While on this trip he saw a house that used to belong to a man named Servilius Vatia.