until the time of Niẓām al-Mulk, whom God raised to the rank of the great viziers of former ages, and even higher. By his hand there remained no one on earth—scholar or littérateur, itinerant stranger, nobleman or commoner—who was not encompassed by their beneficence and submerged in their gracious bounty; no one at all was denied a share of their goodness. We recount this so that whoever reads our book may discern the difference between the righteous and the unrighteous.

Maxim. Bozorgmehr said: “Things are not to be measured against one another, for the essence of humankind is nobler than any other essence, and all the world’s adornment lies in its people. The Creator, exalted is He, cannot be charged with error; He is the One who bestows rectitude upon whom He wills, granting every person what suits him and befits him.”

Accordingly, the viziers of kings and the administrators of their realms should embody these qualities, safeguarding the time-honored usages and fine precedents of their forebears. They must seek the revenues due from the populace only at their appointed times—when they fall due and are ready to be paid—know the legal limits, and burden the subjects solely in accordance with their strength and capacity. In their pursuit of wealth they should resemble a hunter who snares a crane, not one who slaughters a sparrow.

Nor may they covet the assets of an estate so long as an heir exists, for such avarice is ill-omened and impermissible. Rather, they must win the hearts of subjects and retainers alike through gifts, benefits, and favors, mindful that their own security, lofty station, and moral soundness are bound up with the well-being of the populace. Thus their reputation will be fair in this world, and they will obtain a bountiful reward in the Hereafter.