In his work "History and Theory of Capitalism," Fritz Gerlich undertakes the ambitious attempt to explore the nature and origins of capitalism. Contrary to the prevailing opinion of his time, he argues that the roots of capitalism are not to be found in the late Middle Ages, but rather in ancient times. Thus, the first part of the book, which is dedicated to the history of capitalism, begins in ancient Babylon and subsequently covers Greece and Rome, the Middle Ages, and finally the present day. In the second part of the book, Gerlich addresses the theory of capitalism, discussing topics such as "Economic Agents and Their Aspirations," "The Nature of Economic Labor," and "The Path of Economic Development.".