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It seems to us that the letter of Tansar was composed at a period when the memory of the system of Ardeshir was still living although it had already been abolished. In other words, it was the time when the kings had gained the power to nominate their successors during their life-time, which brings us to the period between Kawadh and Hormum IV.

Among the sources of our knowledge of the Sasanian institutions, one of the most important is the letter of Tansar to the king of Tabaristan published and translated by Darmesteter in the Journal Asiatique . The information which it gives on points where we can verify it is so exact that we cannot doubt that the letter was composed in the time of the Sasanians.

It, therefore, fits in with the entire literature of the Andarz type, which was developed under Khusro and the object of it was the moral instruction of the people. A more minute examination has confirmed me in this view and now I think I am able to affirm positively that the letter was composed under Khusro I. Tansar relates that Ardeshir softened the penalties for crimes against the religion.

The letter impressed me as a historical, theological, political and moral dissertation which in the shape of a correspondence between the grand Herbed Tansar and the king of Tabaristan, ill-informed regarding the new state of affairs and hesitating to submit himself to Ardeshir, was calculated to instruct contemporaries.

But in the times between Ardeshir II and Kawadh the election of the king was generally in the hands of the noblemen, and the system mentioned by Tansar may well have suited this period and been in harmony with the singular expression ascribed to Ardeshir that the system in question was not a definite one, and that in other periods, other manners might be more convenient.

It is highly interesting that just like the well-known testament by Tansar to the king of Tabaristan this testament was written at a considerably later period, in the time of Anushirwan.