This paper seeks to advance the existing scholarship on Persian secretary and belles-lettrist, ʿAbd Allāh Ibn al-Muqaffaʿ (d. 139/757) and his Risāla fī ’l-Ṣaḥāba (Epistle Concerning the Entourage). It argues that the Risāla, addressed to the second Abbasid caliph al-Manṣūr, set out to tackle the political ills of the caliphate, especially the crisis of political legitimacy. As the first documented articulation of the Islamic polity, the Risāla made a series of recommendations, including a proposal for legal codification that attempted to reinvent the caliphate by reuniting the institution's political and legal authority at the expense of private jurists (fuqahāʾ). The paper illustrates how Ibn Muqaffaʿ’s solution relied on a creative integration of Iranian and Islamic ideas of statecraft and legitimate rule. Ironically, this creative integration may have played a part in the Risāla’s failure to garner necessary support to effect change.