To Nicocles (19-22)

Manage the city as you would your ancestral estate: in the matter of its appointments, splendidly and royally; in the matter of its revenues, strictly, in order that you may possess the good opinion of your people and at the same time have sufficient means. Display magnificence, not in any of the extravagant outlays which straightway vanish, but in the ways which I have mentioned, and in the beauty of the objects which you possess, and in the benefits which you bestow upon your friends; for such expenditures will not be lost to you while you live, and you will leave to those who follow you a heritage worth more than what you have spent.

In the worship of the gods, follow the example of your ancestors, but believe that the noblest sacrifice and the greatest devotion is to show yourself in the highest degree a good and just man; for such men have greater hope of enjoying a blessing from the gods[*] than those who slaughter many victims. Honor with office those of your friends who are nearest of kin, but honor in very truth those who are the most loyal.

Believe that your staunchest body-guard lies in the virtue of your friends, the loyalty of your citizens and your own wisdom;[*] for it is through these that one can best acquire as well as keep the powers of royalty. Watch over the estates of your citizens, and consider that the spenders are paying from your pocket, and the workers are adding to your wealth; for all the property of those who live in the state belongs to kings who rule them well.

Throughout all your life show that you value truth so highly that your word is more to be trusted than the oaths of other men.[*] To all foreigners, see that the city offers security and good faith in its engagements; and in your treatment of those who come from abroad, make the most, not of those who bring you gifts, but of those who expect to receive gifts from you; for by honoring such men you will have greater esteem from the rest of the world.