The document appears to be a letter attributed to Abraham Lincoln giving advice to a teacher about how to teach his son. However, Lincoln's authorship of the letter has been refuted. The letter contains many pieces of wisdom about how to teach a child including: to teach them that not all people are just but also that there are heroes; to steer them away from envy; to teach them the value of books but also quiet reflection; to fail honorably rather than cheat; and to have faith in their own ideas even if others disagree. The overall message is one of imparting strength, virtue and wisdom to the next generation.