An order to Malik al-Ashtar

nners and untarnished honour. They are the least inclined towards greed and always have their eyes on the ends of matters. Give them an abundant livelihood (by way of salary) because this gives them the strength to maintain themselves in order and not to have an eye upon the funds in their custody, and it would be an argument against them if they disobeyed your orders or misappropriated your trust. You should also check their activities and have people who report on them who should be truthful and faithful, because your watching their actions secretly will urge them to preserve trust with and to be kind to the people. Be careful of assistants. If any one of them extends his hands towards misappropriation and the reports of your reporters reaching you confirm it, that should be regarded enough evidence. You should then inflict corporal punishment on him and recover what he has misappropriated. You should put him in a place of disgrace, blacklist him with (the charge of) misappropriation and make him wear the necklace of shame for his offence. Look after the revenue (kharaj or land tax) affairs in such a way that those engaged in it remain prosperous because in their prosperity lies the prosperity of all others. The others cannot prosper without them, because all people are dependent on revenue and its payers. You should also keep an eye on the cultivation of the land more than on the collection of revenue because revenue cannot be had without cultivation and whoever asks for revenue without cultivation, ruins the area and brings death to the people. His rule will not last only a moment. If they complain of the heaviness (of the revenue) or of diseases, or dearth of water, or excess of water or of a change in the condition of the land either due to flood or to drought, you should remit the revenue to the extent that you hope will improve their position. The remission granted by you for the removal of distress from them should not be grudged by you, because it is an investment which they will return to you in the shape of the prosperity of your country and the progress of your domain in addition to earning their praise and happiness for meeting out justice to them. You can depend upon their strength because of the investment made by you in them through catering to their convenience, and can have confidence in them because of the justice cxtended to them by being kind to them. After that, circumstances may so turn that you may have to ask for their assistance, when they will bear it happily, for prosperity is capable of hearing whatever you load on it. The ruin of the land is caused hy the poverty of the cultivators, while the cultivators become poor when the officers concentrate on the collection (of money), having little hope for continuance (in their posts) and deriving no benefit from objects of warning. Then you should take care of your secretarial workers. Put the best of them in charge of your affairs. Entrust those of your letters