Wilde, here, is talking about his despair of being imprisoned and thinking about Christ. In his letter addressed to his friend, or his audience in general, Wilde confesses his inner struggle of accepting the horrible fate he had to face of going to prison. In the first part, he addresses his way of life that led him there. He accepts with a sense of self-reflecting that he is the only one to blame for what happened. It was difficult for him at first, but as an artist whose purpose is influencing people and touching and healing their hearts, he has to do that for himself now. He analyses himself, his heart and his mind, and discovers the source of his anger, the source of his loss of individualism, the loss of his own soul at last. He discovers the beauty and a source of healing in Christ and the life of Christ.
Wilde concludes the letter by looking forward to new beginnings and accepting that he has no place in society, only in Nature. In his final pages of the letter, Wilde accepts his fate not as his ending but a wonderful new beginning. In his sorrow he has found himself and retrieved his soul; he is himself now and ready to face whatever awaits him. He realizes that someone like him will always be an outcast to society, but Nature, as a nurturing source of healing, will heal his wounds and purify his mind and soul.
