The essay opens with a scene of real distress: streets and cabin doors crowded with begging mothers and ragged children, infants who grow up only to turn thief, emigrate, or be sold into indentured labor. The speaker presents himself as a sober public-spirited man who has studied the problem for years and now offers a 'fair, cheap and easy' solution. This reasonable, compassionate-sounding voice is the central device, and it never breaks.
The proposal, once stated, is appalling: that a well-nursed child of a year old be sold as food for persons of quality and fortune. From there the speaker proceeds with unnerving calm, supplying recipes, seasons, weights, and prices, and even an estimate of how many carcasses Dublin could absorb. The flatness of the accounting is the point. The reader supplies the outrage the narrator withholds, and that gap is where the satire lives.
Swift threads the piece with its real grievances. The food will be dear and therefore fit for landlords, who have already 'devoured' the parents; the poor tenant will at last own something the landlord can seize for rent; the scheme is praised for thinning the number of Catholics. Bigotry, absentee greed, and the logic of rent are voiced approvingly by the narrator, so that the reader hears how ordinary such cruelties had become when spoken in the language of profit and improvement.
Late in the essay the mask thins. The speaker insists that no one mention 'other expedients,' and then enumerates them: taxing absentees, using only homegrown goods, rejecting foreign luxury, curbing pride and idleness, learning to love the country, ending faction, and teaching landlords 'at least one degree of mercy towards their tenants.' These are the measures Swift actually endorsed. By staging them as forbidden topics, he underscores that the sane solutions were available and ignored.
The closing turn is the bleakest and most sincere. The narrator dares his critics to ask the starving parents whether they would not have thought it a happiness to have been sold for food at a year old, rather than endure 'a perpetual scene of misfortunes' under the oppression of landlords and the impossibility of paying rent. Stripped of irony for a moment, the question lands as genuine grief. The proposal is absurd, but the suffering that makes it sound almost merciful is real, and that is the charge the essay leaves with the reader.