Nizam al-Mulk (died 1116) served as chief minister under two successive Saljuk rulers, Alp Arslan and Malikshah. As the Saljuks were warrior chiefs unused to administering an empire, Nizam al-Mulk compiled a manual of advice, experience and administrative plans to aid him in constructing stable government and a civil service. Apart from administrative theories and advice, the author often instructs the reader through examples of famous rulers in times past, in the tradition of the "mirrors of princes" literature.

Concerning tax collectors and constant enquiry into the affairs of wazirs:

1.) Tax-collectors, when they are given a fiscal district, must be instructed to deal honorably with their fellow creatures, and to take only the due amount of revenue, and to claim that too with civility and courtesy, and not to demand, any taxes from them until the time comes for them, to...