In the article, the letter 46 of hazrat Ameerul Momineen  Imam Ali (A.S.)was deliberated by using an interpretational and inferential method. Research questions are: What are the managerial points in the letter? How is the pattern of issuing instructions based on the contents of the letter? Deliberating the letter and comparing its contents with some texts of the current management led to a lot of managerial points some of which are as follow: remembering Allah, the Exalted, in all positions, preserving the religion, paying attention to the internal and external environment of the organization, motivating the lower status managers, recognizing favorable and unfavorable behaviors and their consequences, observing the Islamic morals as humility, broad face in managing, effectiveness of leadership style, observing human relations based on justice and equity, morale of willingness to serve, … . By observing these points,managers of the Islamic society can be successful and play an important role for the transcendence of the organization as well as that of the society.