It makes me like Pacioli more after reading this. "The purpose of every merchant is to make a lawful and reasonable profit so as to keep up his business. Therefore, the merchants should being their business with the name of God at the beginning of every book and have His hold name in their minds..." He was a very humble man. Pacioli, considered the Father of Accounting, draws out the rules for making an accountant honorable in his dealings. It was his main motivation to create double entry accounting.