Letter (60) is a significant correspondence from Imam Ali (a.s.) directed to the governors and tax collectors in regions where the army would pass. This letter was written at a time when Imam Ali had dispatched some troops. In it, he provides clear instructions regarding the rights of individuals and the conduct expected from the soldiers accompanying the army.

One of the main themes of this letter is the prohibition of any form of oppression or injustice by the army. Imam Ali (a.s.) emphasizes that the soldiers are not allowed to harass or cause discomfort to anyone, and if any soldier does so, he should be punished. This reflects Imam Ali's strong commitment to justice and his desire for the protection of the rights of every individual during his governance.

Imam also mentions that if a soldier acts out of necessity, it may be excused, but any form of excess beyond that should not be tolerated. This teaches us that even in dire situations, one must remain steadfast to their principles.

Furthermore, Imam Ali (a.s.) advises his officials to treat their subjects with kindness and to ensure that no injustice occurs. This highlights the core purpose of governance, which is to serve the people and protect their rights.

Finally, Imam Ali (a.s.) encourages the recipients of the letter to inform him of any grievances so that he can address them. This point illustrates that Imam was always ready to listen to the issues faced by the public and was prepared to rectify them.

This letter serves as a lesson that government officials should prioritize the rights of the people and uphold justice at all times. Imam Ali's correspondence is an exemplary model of how a just ruler interacts with his subjects.