The article presents a commentary to the published translated manuscript excerpt from Ch. de Villiers’ book “Kant’s philosophy or basic principles of transcendental philosophy” (1801) which was at G.R. Derzhavin’s disposal. In the article suppositions about the authorship of the translation are suggested and a substantial characteristic of the document is given. The author formulates arguments revealing the character of Derzhavin’s creative perception of Kant’s ethics basic ideas, grasped due to the fact that they were accessibly presented in Ch. de Villiers’ work and acquired an original interpretation in a set of his poetic writings in 1810-s. The original text of the translated excerpt is provided as a supplement to specify the circle of Derzhavin’s philosophical interests in the late period of his creative carrier.