The Ten Books on Architecture, 3.1.8

Vitruvius  translated by Morris Hicky Morgan

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8But our countrymen at first fixed upon the ancient number and made ten bronze pieces go to the denarius, and this is the origin of the name which is applied to the denarius to this day. And the fourth part of it, consisting of two asses and half of a third, they called “sesterce.” But later, observing that six and ten were both of them perfect numbers, they combined the two, and thus made the most perfect number, sixteen. They found their authority for this in the foot. For if we take two palms from the cubit, there remains the foot of four palms; but the palm contains four fingers. Hence the foot contains sixteen fingers, and the denarius the same number of bronze asses.

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