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Shifting from the direct attention to the viceroy, Gandhi ends by defining the intent of the letter. He defines the letter as "a simple and sacred duty," which further connects the letter to the peaceful approach of the civil disobedience.

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In the ending of this chunk, Gandhi compares the two possible outcomes of this independent movement. The first outcome is his arrest, which is to prevent Gandhi from continuing this pursuit for civil justice, and the second is the unification of the protestors will continue the fight the laws. The comparison between these two ideas is to create an ardent yet reassuring tone for this aspiring victory.

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Throughout the chunk, Gandhi exemplifies the initial misconducts of the British towards the Indians such as relentless taxing towards salt and the monopolization of India's resources. This incorporation is crucial because it underlines the intent of the Indian people's movement and the cruelty of the British.

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Gandhi transitions the focus from the plans of the civil disobedience to his audience, Viceroy Lord Irwin. Gandhi acknowledges a possible sentiment of humiliation from the Viceroy while reading the letter as a counterargument. Gandhi implicitly extorts Viceroy Lord Irwin in order to secure his position and progress within the mass movement.

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He then asserts the idea that if commercial relations are have selfish intent from the British then they "will have no difficulty in recognizing [India's] independence," which suggests the idea of war. This is important because Gandhi suggests this idea in order to warn the British to revoke the policies they enforced among the Hindus before physical conflict occurs.

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Gandhi clarifies that the reasoning behind civil disobedience is to remove the "evils" of the British. As a result, according to Gandhi, this should establish commercial negotiations without tension between India and the British.

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Gandhi shifts his argument to a specific piece of evidence: the salt tax, in order to call attention to the British tyranny and the disregard for the "poor man's standpoint."

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Gandhi continues with this chunk to provide clarifications for the motives of the civil disobedience. He recognizes the economic aspects rather than just the social ones, to progress his argument.

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Gandhi closes with a reminder of the letter's peaceful intent to provide aid to the British rule. He chooses to end with this chunk because he seeks to establish an opportunity for future meetings and communication with Viceroy Lord Irwin and other authority.

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Gandhi begins with this chunk to set his line of reasoning, in order to present himself as peaceful and establish a desire for a compromise rather than violent conflict.

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Gandhi accentuates that if both the British and Indian people join him in civil disobedience, then this "will be enough to melt the stoniest hearts." The phrase "stoniest hearts" suggests the British people and authority that refuse change the British colonial monopoly; therefore, gathering more individuals in protests will defeat the unjust power of the taxation.

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He continues by exemplifying his continual allegiance to the British before and after he acknowledges their corruption in India. Essentially, Gandhi highlights his modesty during this exemplification in order to imply his zeal to achieve this objective through unity, which he further asserts in the ending of the chunk.

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Gandhi argues that the British Crown in India has infested the ideas of peace through their unjust laws and punishment for civil disobedience; therefore, both the British and Indians must unite towards the abolition of the harsh monopoly.