Abstract
This research will provide a view on the financial relationships that took place in Ancient Rome, between the first century B.C. and the second century A.D., focusing on the friendship ties establishment around the Mediterranean Sea. For this purpose, we made a comparative analysis of transactions described in the correspondence of Cicero and Pliny, the Younger in the light of research in ancient economics, sociology, and anthropology. We have endeavored to understand how friends considered the moral standards of creditors and debtors prior to engaging upon financial transactions as well as in the resolution of disputes arising from these transactions. The framework used for our approach was Marcel's Detienne "Comparative Experimental Method", that seeks to assess the singularities of each historical case while analyzing the situation within its context.