Clason calls his book “a cure for lean purses” (xx) that is designed to help the reader understand more about how to become financially successful. Clason argues that people can only act wisely if they think wisely, and that wise thinking is always based on true understanding, which he hopes to give to the reader. Clason argues that ancient Babylon was the genesis of the “basic principles of finance” (xxvi), which endure today. Ancient Babylon was the “wealthiest city of the ancient world” (xxxiii) because its citizens had ample personal wealth, and he will instruct the reader on how to follow the same financial rules as these prosperous people.

Clason explains that ancient Babylon was established along the Euphrates River in a “flat, arid valley” that had no forests and few useful natural resources, such as stone (1), needed for building a city. Nevertheless, Babylon grew to be extremely prosperous due to the people’s dedication and ingenuity. Clason commends Babylonian kings for successfully fending off rival neighbors who wanted to claim the city’s wealth and treasures. This once-great city no longer exists, but thanks to archaeological research, people now know about Babylonian society, which began about 8000 years ago when the Sumerites (Sumerians) began to develop systems of written language, finance, engineering, astronomy, math and more.