The quality popularly designated as "Common Sense" comprehends the sound judgment of mankind when reflecting upon problems of truth and conduct without bias from logical subtleties or selfish interests. It is one of Nature's priceless gifts; an income in itself, it is as valuable as its application is rare. Common Sense is a quality that must be developed if it is to be utilized to the full of its practical value. Once mastered, these qualifications enable one to reap the reward of a fine and an exalted sense, and of a practical common sense which sees things as they are and does things as they should be done. In these pages, Yoritomo-Tashi teaches his readers how to overcome such defects of the understanding as may beset them. He shows them how to acquire and develop common sense and practical sense, how to apply them in their daily lives, and how to utilize them profitably in the business world.