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De officiis, the last text written by Marcus Tullius Cicero (106–43 BCE), addresses the central topics of ancient ethics. It engages with Stoic philosophy to examine the requirements of virtue and utility, and their relationship to one another. In the process, Cicero develops a differentiated theory of obligations that will also have considerable influence on the development of modern deontology (in texts by authors like Immanuel Kant).

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