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The thanksgiving part becomes an occasion for prayer. Paul thanks God for the graces the audience has received. This section often reveals issues and problems he will later address in the letter. In only one letter is thanksgiving omitted: Galatians. Paul is probably so upset with the Galatians that he cannot think of anything to be thankful about.

The body of the letter contains the bulk of the content. Paul gives his teachings that touch on the mystery of Christ and the concerns of the community. He defends his ministry and trustworthiness since these have turned to be bones of contention to his detractors. Here we find the essential tenets of the gospel that Paul preaches to the Gentiles.

Following the body section or part of it is the paraenetic (exhortatory) or ethical section. In the ethical portion, Paul cites or alludes to the teaching of Jesus (Rom 14), the Old Testament (Gal 6) or Christian traditions (Col 3:18—4:1). Paul shows how the faith should be put in practice in Christian living.