If still you think me mad, you will think so no longer when I describe the wise precautions I took for the concealment of the body. The night waned, and I worked hastily, but in silence. First of all I dismembered the corpse. I cut off the head and the arms and the legs.
There is a very obvious irony in these lines. The narrator believes the audience will think that he is not mad when he describes the "concealment of the body." However, when he goes on to describe the dismemberment of the body, it proves quite the opposite of his sanity. It is apparent that although the narrator views himself to be "wise," he is just deranged and does not recognize the severity of his actions. Perhaps, he is wise to have taken care of the body like such, but to not "think [him] mad" is not what can be deduced from him cutting "off the head and arms and the legs" of another human being.