Nasir al-Din al-Tusi was Persian philosopher, mathematician, and theologian that was born into Shia family in Tus in 1201.

[4][5] At the end of thirteen century, Nasir al-Din al-Tusi wrote this book when he was in Quhistan to response to request of Nasir al-Din Abu al-Fath Abd al-Rahim ibn Abi Mansur, a Nizari Ismaili governor, for translating a famous Arabic book, Tahdhib al-Akhlaq, that was written by Miskawayh.

The Miskawayh's book was about ethics but Nasir al-Din al-Tusi added the parts of domestic economy and politics of his work.

The first part is the Persian interpretation of Refinement of Morals (Tahdhib al-Akhlaq) of the earlier philosopher Miskawayh.

The second part is about domestic economy and management of household affairs and contains the main mutual rights within the family as the most fundamental units of societies and the third part is about the political ideas of Nasir al-Din al-Tusi.