Letter (21) is addressed by Imam Ali (peace be upon him) to Ziyad Ibn Abiyya, a prominent figure of his time. The historical context of this letter lies in the challenges that Imam Ali faced when he assumed leadership, particularly the issue of some individuals indulging in extravagance despite having sufficient wealth. In this letter, Imam advises Ziyad to adopt moderation and refrain from wasteful spending.

The main theme of this letter revolves around the proper use of wealth and the reminder that worldly life is temporary. Imam Ali emphasizes that one should only save wealth for necessary needs and allocate the excess for helping those in need. This counsel directs us to maintain balance in our lives and prioritize the welfare of others.

Imam Ali poses a rhetorical question, asking whether Ziyad thinks that Allah will reward him like the humble, while he himself is arrogant. This question compels us to reflect on our actions and the consequences they bring. It serves as a reminder that our deeds define our standing before Allah.

Moreover, Imam clarifies that a person is accountable for their actions and will receive the rewards of what they have sent forth. This is a vital spiritual lesson that encourages us to value our actions and consider their outcomes carefully.

Practically, this letter urges us to plan our finances wisely and extend assistance to those in need. It highlights that the proper use of our wealth can lead to true peace and happiness, emphasizing the importance of charity and social responsibility in our lives.