The Theory of Moral Sentiments is lesser-known than Smith's epochal work, The Wealth of Nations, but provided the philosophical and economic underpinning to his most famous work.

In this work, Smith sets out a foundation for a general system of morals where the greatest prudence, may lie in following economic self-interest in order to secure the basic necessities. This is only the first step, however, toward the much higher goal of achieving a morally virtuous life. Smith's ideas have resonated through the decades and he continues to inspire and challenge modern readers.