"De Officiis" by Marcus Tullius Cicero is a treatise written in 44 BC, during the final months of Cicero's life. Addressed as a letter to his son studying in Athens, this three-part work explores how to live morally and fulfill one's duties. Cicero examines what is honorable, what serves one's advantage, and how to navigate apparent conflicts between virtue and personal gain. Drawing on Stoic philosophy and Roman history, he argues that true virtue and expediency never truly conflict—only seeming to do so.