Wilde opens the letter by reminding Bosie, the presumed reader, that this testimony is as much for Bosie’s sake as it is for Wilde’s own. Wilde goes as far as to urge Bosie not to dedicate his poems to him, as they “should not be burdened by the weight of a terrible, a revolting tragedy, a terrible, a revolting scandal” (25). Wilde’s kind and good-natured temperament is evident here, as despite his own ruin, he still wishes for Bosie to learn from his actions. Wilde ends the letter by writing, “You came to me to learn the Pleasure of Life and the Pleasure of Art. Perhaps I am chosen to teach you something much more wonderful, the meaning of Sorrow, and its beauty” (52). Despite Bosie’s apparent inability to comprehend such mature and dense topics, Wilde nonetheless has faith in him. It is important to note that Wilde’s intent in writing this letter directly contradicts Bosie’s intent writing both to Wilde and to his own father. Filled with rage and jealousy, Bosie frequently sought to anger or embitter others, whereas Wilde in “De Profundis” attempts to correct the vicious cycle such toxic purpose brings.

Forgiveness also played a large role in their relationship prior to Wilde’s imprisonment.