After all, I am not so violently bent upon my own opinion as to reject any offer proposed by wise men, which shall be found equally innocent, cheap, easy, and effectual. But before something of that kind shall be advanced in contradiction to my scheme, and offering a better, I desire the author or authors will be pleased maturely to consider two points. First, as things now stand, how they will be able to find food and raiment for an hundred thousand useless mouths and backs. And secondly, there being a round million of creatures in human figure throughout this kingdom, whose whole subsistence put into a common stock would leave them in debt two millions of pounds sterling, adding those who are beggars by profession to the bulk of farmers, cottagers, and laborers, with their wives and children who are beggars in effect: I desire those politicians who dislike my overture, and may perhaps be so bold as to attempt an answer, that they will first ask the parents of these mortals, whether they would not at this day think it a great happiness to have been sold for food, at a year old in the manner I prescribe, and thereby have avoided such a perpetual scene of misfortunes as they have since gone through by the oppression of landlords, the impossibility of paying rent without money or trade, the want of common sustenance, with neither house nor clothes to cover them from the inclemencies of the weather, and the most inevitable prospect of entailing the like or greater miseries upon their breed for ever.

I profess, in the sincerity of my heart, that I have not the least personal interest in endeavoring to promote this necessary work, having no other motive than the public good of my country, by advancing our trade, providing for infants, relieving the poor, and giving some pleasure to the rich. I have no children by which I can propose to get a single penny; the youngest being nine years old, and my wife past child-bearing. 

• Families in such desperate conditions that they starve, and should be encouraged to feed their children to the rich because the latter see them as an inconvenience in their decor of luxury, could be treated in no other way than extreme sarcasm-based satire--  for this reason, it's almost an act of grace on Swift's part for proposing it, and for calling out the rich folks for their oppression of Irish people. This section sounds a lot less "glossy" or playful than his previous sections, and there's a feel of gravity in his "bottom line" lines.
• Basically, the poor are almost better off dead that to live on in the conditions they're inherited from those in charge. The extremeness of that statement sounld give anyone pause to re-evaluate their world view
• And of course the kicker is that he can't provide his kid to be eaten so it's too old at this point. Kind of like, I wish I could guys but sorry...guess you'll have to kill your kids for my well being.
• It is clear that Swift is now challenging governments to find a solution. He even goes so far as to guide a better solution by stated two things that one must keep in mind. Obviously eating children is not a solution but Swift proposes it because the problem of poverty is not being addressed in the least. 
• And of course the kicker is that he can't provide his kid to be eaten so it's too old at this point. Kind of like, I wish I could guys but sorry...guess you'll have to kill your kids for my well being.