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Lucius Annaeus Seneca (c. 4 BC-AD 65), also known as Seneca the Younger, was a Roman Stoic philosopher, statesman, and dramatist from the Silver Age of Latin literature. This edition of Seneca's Epistles includes all 124 of the letters in a single volume, with explanatory notes, an appendix, and an index of the names occurring in the text. The letters were written by Seneca during his retirement and sent to his friend Lucilius Junior, a procurator of Sicily.

In these aphorisms, the philosopher reflects on our mortality and the knowledge that we will suffer in this life. However, each of us has the choice to endure with dignity those setbacks that we cannot control, he contends. Acceptance is core in Stoic doctrine.

To Epictetus, all external events are beyond our control, and we should calmly accept whatever happens. However, individuals are responsible for their own actions, which they can examine and control through self-discipline.