Cicero derives the concept of duty (officium) from the Stoic notion of the kathekon — what is fitting or appropriate for a rational creature to do. Duties are not arbitrary commands but the natural expression of our rational and social nature. Because humans are uniquely rational animals, capable of grasping universal principles and living in organised communities governed by law and language, there are certain modes of action that are simply fitting for what we are. To act against duty is not merely to break a rule but to act against one's own deepest nature.
Cicero organises the duties generated by the honestum under the four cardinal virtues: wisdom (the knowledge and investigation of truth), justice (giving each person their due and maintaining the community), courage (greatness of soul in the face of difficulty), and temperance (order and restraint in speech and action). Each virtue generates a characteristic set of duties: justice requires keeping promises, harming no one unjustly, and contributing to the common good; courage requires accepting great burdens in the service of the community while remaining unmoved by passion or fear; temperance requires that every action exhibit the decorum appropriate to its context.
Much of De Officiis is devoted to the claim that apparent conflicts between the honestum and the utile (the expedient) are always apparent rather than real. Cicero argues that what people call "advantage" — wealth, power, pleasure gained by dishonourable means — is not genuine advantage at all. The statesman who gains power by betraying the republic has not acted in his interest; he has destroyed the very conditions — trust, law, community — on which his own flourishing depends. The true advantage of a human being is always a moral advantage: the reputation, the inner peace, and the durable social bonds that only the virtuous life can sustain.
The analysis of duty in De Officiis draws on the Stoic philosopher Panaetius of Rhodes, whose lost work On Duties (Peri tou kathekontos) Cicero explicitly acknowledges following. Cicero's contribution is the third book, which has no direct Stoic precedent, and which examines apparent conflicts between honour and advantage with a casuistical precision that anticipates later natural law theory.
