The document begins with setting forth certain philosophical issues. A transition from these issues occurs at the end of the second paragraph.What...

I think you are referring to the section of grievances
that Jefferson lists in his work.  Essentially, Jefferson moves from political
philosophy about the nature of human beings to the realm of political reality that is
enveloping the Colonists.  In this section, Jefferson lists all the wrongs that have
been perpetrated upon the colonists by the British and the King.  The purpose of this
section is to make clear that the relationship between both the colonies and the British
goes against the philosophical setting that was established in the opening.  Jefferson
does this deliberately.  He understands that the principles established in the opening
are values that are not present in the current condition.  In using philosophy as almost
ironic when set against the contingent present, Jefferson is able to link his statement
to both theoretical principles of the good and a political reality that has strayed from
such ideals.