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Man City’s Premier League charges – exploring what their past cases and evidence reveals

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Man City’s Premier League charges – exploring what their past cases and evidence reveals

On February 6, 2023, Manchester City were charged by the Premier League with more than 100 breaches of the competition’s rules.

As champions in six of the past seven seasons, the eventual verdict of an independent commission will have a seismic impact on the Premier League, regardless of which way their decision goes.

Each of the 115 (or more accurately 129) charges is related to the competition’s financial fair play rules, which are complicated and ever-changing — with both sides fighting tooth and nail over the details of each alleged breach.

One key part of the evidence in the bundle is internal emails from Manchester City, published by German newspaper Der Spiegel, which suggest potential wrongdoing. These formed the basis of a UEFA case against City — where the club were initially found guilty, before being cleared in July 2020 by the Court of Arbitration for Sport (CAS). You can read that ruling in full here.

In the latest case, the Premier League has since gathered what it believes is further evidence through the process of disclosure. City have insisted throughout the process that they have not broken any regulations.

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That hearing is now over and the three-person panel has gone away to make its judgment. Its decision is expected before the end of the season.

But it is worth explaining exactly what it will be ruling on, so here is an explanation of the charges, broken down, using all the publicly available information and rulings about City’s case and graphic illustrations of the key points.


Fifty-four charges of failure to provide accurate financial information

These charges range over nine seasons, the longest such span of the alleged breaches. A complicating factor is that Premier League rules on this subject are often subtly revised, meaning the information City had to provide might have changed each season.

Generally, this addresses the demand for clubs to release financial information in order to demonstrate their adherence to FFP. Think of it like declaring all of your income so that a correct tax amount can be calculated — failure to do so is an offence.

The below graphic, like all others in this article, is based on the published judgment by the Court of Arbitration for Sport (CAS), with its context and the page it refers to noted above each excerpt.

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Fifty-four charges are a lot, but they are all governed by the same principle.

Each individual charge in this section — for example, in 2014-15, City are accused of breaching six Premier League laws — relates to the specifics of what they were expected to provide information on. These include separate financial areas such as revenue, related parties, and operating costs. Effectively, City are alleged to have breached five or six clauses every year for nine years.

But rather than 54 separate cases, there is one key broader question at hand: were all of these figures accurate? To get specific: were Abu Dhabi-owned City reporting the true revenue they were gaining from sponsorship deals with Abu Dhabi-linked companies as they maintain, or only declaring part of it?

Discussion in the Der Spiegel emails as published in the CAS ruling shows City executives discussing cashflow between sponsors and the football club, as well as what they were expected to show for auditing purposes. Under Premier League rules, City were expected to provide “(in) the utmost good faith, accurate financial information that gives a true and fair view of the club’s financial position”.

Initially, Manchester City were found guilty by UEFA’s adjudicatory chamber, which stated it was “comfortably satisfied” that City “did not truthfully declare their sponsorship income as payments purportedly made by sponsors were in reality payments from (owners) ADUG or (Sheikh Mansour).”

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City subsequently appealed the case to CAS, arguing that UEFA, European football’s governing body, was misreading the emails.

In the CAS case, though found guilty by the initial panel, the appeal committee found that they could not consider the legitimacy of the alleged payments from Etisalat because they were time-barred — a barrier which is not expected to affect the Premier League, according to legal experts consulted by The Athletic.

The CAS panel decided that evidence related to the Etisalat sponsorships was time-barred, meaning they could not consider it when making their final judgment.

Two of CAS’ three-man panel dismissed the main charges that City had received disguised payments through Etihad and Etisalat, finding that all claims relating to payments from Etisalat were time-barred, as were some of those from Etihad, and that in any event, the charge of providing incorrect information had not been established.

The Premier League is unlikely to be blocked by time-barring rules in the same way UEFA was, while it is also understood that the legal process of disclosure has resulted in it gaining additional documents than those UEFA had.

If the commission finds on “the balance of probabilities” that City failed to provide accurate financial information, based on misreporting the origin of sponsorship money, the club will be found guilty.

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Fourteen charges of failure to provide accurate details for player and manager payments

This is another alleged example of failing to share correct information for FFP purposes but differs slightly. Rather than being accused of injecting funds into the club by disguising it as sponsorship deals, here City are charged with hiding money being paid out to players and coaches.

Effectively, this has the advantage of being off-the-books, meaning portions of salaries would not count under the FFP cap. The Premier League alleges this occurred between 2009 and 2016.

The most high-profile examples discussed in the leaks from Der Spiegel relate to alleged payments made to manager Roberto Mancini and midfielder Yaya Toure during their days at the club.


(Laurence Griffiths/Getty Images)

In Mancini’s case, City’s then manager signed a deal with Abu Dhabi club Al Jazira — owned, like City, by Sheikh Mansour — which would pay him £1.75million annually for a minimum of four days’ work per year. The Premier League will claim this constituted part of his City salary, with executives at the club (including the chief financial officer and head of finance) sharing emails related to the Al Jazira payments. Mancini and City have always denied any wrongdoing.

With Toure, the questions relate to image-rights payments allegedly made by Sheikh Mansour’s Abu Dhabi United Group (ADUG) rather than City themselves, and subsequently were not declared as salary. As with Mancini, club and player deny any wrongdoing.

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Seven (or 21…) charges of breaching profit and sustainability rules

The exact subject matter here is slightly less certain; it is based on information gathered during the Premier League’s investigation rather than the leaked emails. The charges can be split into alleged breaches over three seasons: 2015-16, 2016-17 and 2017-18.

Arguably, this is where it is more accurate to use 129 charges rather than 115 to describe the total number of offences allegedly committed by City. The Premier League has charged them with breaching seven PSR rules in each of those three seasons — during early explanations of the case, these were grouped as a total of seven charges rather than added together to make 21.

The Premier League has not engaged with the media on any aspect of the case since February 2023, including confirming the current number of charges.

While Everton and Nottingham Forest were also charged with breaching PSR rules, their situations are not directly comparable with City’s — those two clubs were subject to an updated Premier League rulebook from 2022-23 onwards and their cases only related to whether they exceeded the maximum allowable loss, where the rules in their entirety are far broader.


Guardiola’s side are still awaiting their fate, but City deny any wrongdoing (James Gill – Danehouse/Getty Images)

Regardless, the Premier League’s historic PSR rules indicate areas in which it may seek to prove wrongdoing by City.

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For example, Rule E.53.2.2 states that a PSR balance sheet should be “to the best of the club’s knowledge and belief, an accurate estimate of future financial performance”. If any of the charges already discussed should be upheld, it is clear how City may be in breach.

Rules E.54-57 relate to related party transactions, which are relevant to the Abu Dhabi-linked sponsorship deals City are alleged to have illicitly struck.

Finally, Rule E.59 relates to the well-known “losses in excess of £105million” limit — again, if previously discussed charges are upheld, a recalculation of City’s PSR submissions with the new figures may find them in breach of this permitted total.


Five charges of failing to comply with UEFA’s FFP regulations

In 2014, City made a deal with UEFA after £118.75million of sponsorship was questioned and the club’s own accounting was rejected. Their settlement saw City repay UEFA €20m from TV revenue, as well as submitting themselves to future spending guardrails. City publicly announced their displeasure with UEFA’s findings.

These charges, however, are slightly different, beginning in the 2013-14 season and continuing until 2017-18. In some sense, this predominantly comes under UEFA’s remit, but the Premier League has its own rules requiring that clubs also follow the continental ones — these are the laws that City are alleged to have broken.

The Premier League has not explained exactly which UEFA rules it is referring to. For example, Rule B.15.6, as it stood from 2014-15 until 2017-18, simply reads: “Membership of the league shall constitute an agreement between the league and each club to be bound by and comply with the statutes and regulations of UEFA”.

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But it is likely to relate to the possibility that if City’s true PSR numbers are found to be different to their publicly declared ones, they break UEFA’s maximum-allowable-loss restrictions as well as those of the Premier League.


Thirty-five charges of failing to cooperate with Premier League investigations

This is straightforward to explain, although 35 is another very high number.

Simply put, the Premier League accuses City of breaking numerous rules related to “acting in good faith” since its investigation began in 2018 — the charges relate to each of the seasons from 2018-19 to 2022-23, inclusive.

They were found to have done similar by UEFA.

Specific rules City are alleged to have broken include the failure to release documents to the Premier League by insisting they are confidential, and not providing “full, complete, and prompt assistance to the (Premier League) board”. City expressed their surprise at this during the initial public comments following the charges, “given the extensive engagement and vast amount of detailed materials that the EPL has been provided with”.

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To get some sense of the mood of this process, one witness who had already been spoken to by City’s lawyers described it as “hardcore”, “aggressive”, and “no-holds-barred” — though this is more illustrative of the enmity between the two sides rather than specifically related to non-cooperation.

Initially, the CFCB hearing found that City had breached Article 56 of its laws by failing to provide requested information and at one point advancing a case that the club’s ownership “must have known to be false”.

City appealed to CAS, stating they did not need to authenticate the leaked emails and arguing they went beyond what was needed in helping the panel.

City's lawyers told CAS they had cooperated as far as was reasonable and had no need to authenticate leaked emails.

However, the CAS upheld the decision of the CFCB, pointing to the club’s failure to provide witnesses, complete copies of the leaked emails, and prevaricating over the identity of the mysterious “Mohamed”.


What comes next?

With closing arguments made on December 6, the three-person commission is now compiling its verdict. The identity of that panel has been tightly guarded.

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There is no set time frame on how quickly it must reach a decision, unlike last season’s PSR cases involving Everton and Forest. Those cases took around a month to reach their judgments, while City’s case is far more wide-reaching and complex.

Nevertheless, all parties expect a decision to be released before the end of the season. With the process governing a case of this scope effectively unprecedented, it is not clear whether City, if guilty, will immediately be given their punishment or whether that will be finalised at a later date. City have denied any wrongdoing throughout.

Both sides have the right to appeal any verdict. English (and European) football awaits.

(Top photos: Getty Images; design: Eamonn Dalton)

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Culture

6 Poems You Should Know by Heart

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6 Poems You Should Know by Heart

Literature

‘Prayer’ (1985) by Galway Kinnell

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Whatever happens. Whatever
what is is is what
I want. Only that. But that.

Galway Kinnell in 1970. Photo by LaVerne Harrell Clark, © 1970 Arizona Board of Regents. Courtesy of the University of Arizona Poetry Center

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“I typically say Kinnell’s words at the start of my day, as I’m pedaling a traffic-laden path to my office,” says Major Jackson, 57, the author of six books of poetry, including “Razzle Dazzle” (2023). “The poem encourages a calm acceptance of the day’s events but also wants us to embrace the misapprehension and oblivion of life, to avoid probing too deeply for answers to inscrutable questions. I admire what Kinnell does with only 14 words; the repetition of ‘what,’ ‘that’ and ‘is’ would seem to limit the poem’s sentiment but, paradoxically, the poem opens widely to contain all manner of human experience. The three ‘is’es in the middle line give it a symmetry that makes its message feel part of a natural order, and even more convincing. Thanks to the skillful punctuation, pauses and staccato rhythm, a tonal quality of interior reflection emerges. Much like a haiku, it continues after its last words, lingering like the last note played on a piano that slowly fades.”

“Just as I was entering young adulthood, probably slow to claim romantic feelings, a girlfriend copied out a poem by Pablo Neruda and slipped it into an envelope with red lipstick kisses all over it. In turn, I recited this poem. It took me the remainder of that winter to memorize its lines,” says Jackson. “The poem captures the pitch of longing that defines love at its most intense. The speaker in Shakespeare’s most famous sonnet believes the poem creates the beloved, ‘So long as men can breathe or eyes can see, / So long lives this, and this gives life to thee.’ (Sonnet 18). In Rilke’s expressive declarations of yearning, the beloved remains elusive. Wherever the speaker looks or travels, she marks his world by her absence. I find this deeply moving.”

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Lucille Clifton in 1995. Afro American Newspapers/Gado/Getty Images

“Clifton faced many obstacles, including cancer, a kidney transplant and the loss of her husband and two of her children. Through it all, she crafted a long career as a pre-eminent American poet,” says Jackson. “Her poem ‘won’t you celebrate with me’ is a war cry, an invitation to share in her victories against life’s persistent challenges. The poem is meaningful to all who have had to stare down death in a hospital or had to bereave the passing of close relations. But, even for those who have yet to mourn life’s vicissitudes, the poem is instructive in cultivating resilience and a persevering attitude. I keep coming back to the image of the speaker’s hands and the spirit of steadying oneself in the face of unspeakable storms. She asks in a perfectly attuned gorgeously metrical line, ‘what did i see to be except myself?’”

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‘Sonnet 94’ (1609) by William Shakespeare

They that have power to hurt and will do none,
That do not do the thing they most do show,
Who, moving others, are themselves as stone,
Unmovèd, cold, and to temptation slow,
They rightly do inherit heaven’s graces
And husband nature’s riches from expense;
They are the lords and owners of their faces,
Others but stewards of their excellence.
The summer’s flower is to the summer sweet,
Though to itself it only live and die;
But if that flower with base infection meet,
The basest weed outbraves his dignity.
For sweetest things turn sourest by their deeds;
Lilies that fester smell far worse than weeds.

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“It’s one of the moments of Western consciousness,” says Frederick Seidel, 90, the author of more than a dozen collections of poetry, including “So What” (2024). “Shakespeare knows and says what he knows.”

“It trombones magnificent, unbearable sorrow,” says Seidel.

“It’s smartass and bitter and bright,” says Seidel.

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These interviews have been edited and condensed.

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Classic and Contemporary Literature From France, Japan, India, the U.K. and Brazil

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Classic and Contemporary Literature From France, Japan, India, the U.K. and Brazil

Literature

FRANCE

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According to the writer Leïla Slimani, 44, the author of ‘The Country of Others’ (2020).

Classic

‘Essais de Montaigne’ (‘Essays of Montaigne,’ 1580)

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Karl Leitz for Anthony Cotsifas Studio

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“France is a country of nuance with a love of conversation and freedom and an aversion to fanaticism. It’s also a country built on reflexive subjectivity. Montaigne reveals all that, writing, ‘I am myself the matter of my book.’”

Contemporary

‘La Carte et le Territoire’ (‘The Map and the Territory,’ 2010) by Michel Houellebecq

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“Houellebecq describes France as a museum, where landscape turns into décor and where rural areas are emptying out. He shows the gap between the Parisian elite and the rest of the population, which he paints as aging and disoriented by modernity. It’s a melancholic and yet ironic novel about a disenchanted nation.”

JAPAN

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According to the writer Yoko Ogawa, 64, the author of ‘The Memory Police’ (1994).

Classic

‘Man’yoshu’ (late eighth century)

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“‘Man’yoshu,’ the oldest extant collection of Japanese poetry, reflects a diversity of voices — from emperors to commoners. They bow their heads to the majesty of nature, weep at the loss of loved ones and find pathos in death. The pages pulse with the vitality of successive generations.”

Contemporary

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‘Tenohira no Shosetsu’ (‘Palm-of-the-Hand Stories,’ 1923-72) by Yasunari Kawabata

“The essence of Japanese literature might lie in brevity: waka [a classical 31-syllable poetry form], haiku and short stories. There’s a tradition of cherishing words that seem to well up from the depths of the heart, imbued with warmth. Kawabata, too, exudes more charm in his short stories — especially these very short ‘palm-of-the-hand’ stories — than in his full-length novels. Good and evil, beauty and ugliness, love and hate — everything is contained in these modest worlds.”

INDIA

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According to Aatish Taseer, 45, a T contributing writer and the author of ‘Stranger to History: A Son’s Journey Through Islamic Lands’ (2009).

Classic

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‘The Kumarasambhava’ (‘The Birth of Kumara,’ circa fifth century) by Kalidasa

Karl Leitz for Anthony Cotsifas Studio

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“This is an epic poem by the greatest of the classical Sanskrit poets and dramatists. The gods are in a pickle. They’re being tormented by a monster, but Shiva, their natural protector, is deep in meditation and cannot be disturbed. Kama, the god of love, armed with his flower bow, is sent down from the heavens to waken Shiva. Never a wise idea! The great god, in his fury, opens his third eye and incinerates Kama. But then, paradoxically, the death of the god of love engenders one of the greatest love stories ever told. In the final canto, Shiva and his wife, the goddess Parvati, have the most electrifying sex for days on end — and, 15 centuries on, in our now censorious time, it still leaves one agog at the sensual wonder that was India.”

Contemporary

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‘The Complex’ (2026) by Karan Mahajan

“This state-of-the-nation novel, which was published just last month, captures the squalor and malice of Indian family life. Delhi is both my and Mahajan’s hometown and, in this sprawling homage to India’s capital, we see it on the eve of the economic liberalization of the 1990s, as the old socialist city gives way to a megalopolis of ambition, greed and political cynicism.”

THE UNITED KINGDOM

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According to the writer Tessa Hadley, 70, the author of ‘The London Train’ (2011).

Classic

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‘Jane Eyre’ (1847) by Charlotte Brontë

“Written almost 200 years ago, it remains an insight into our collective soul — or at least its female part. Somewhere at the heart of us there’s a small girl in a wintry room, curled up in the window seat with a book, watching the lashing rain on the window glass: ‘There was no possibility of taking a walk that day. …’ Jane’s solemnity, her outraged sense of justice, her trials to come, the wild weather outside, her longing for something better, for love in her future: All this speaks, perhaps problematically, to something buried in the foundations of our idea of ourselves.”

Contemporary

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‘All That Man Is’ (2016) by David Szalay

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“Though he isn’t quite completely British (he’s part Canadian, part Hungarian), Szalay is brilliant at catching certain aspects of British men — aspects that haven’t been written about for a while, now updated for a new era. Funny, exquisitely observed and terrifying, this novel reminds us, too, how absolutely our fate and our identity as a nation belong with the rest of Europe.”

BRAZIL

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According to the writer and critic Noemi Jaffe, 64, the author of ‘What Are the Blind Men Dreaming?’ (2016).

Classic

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‘Memórias Póstumas de Brás Cubas’ (‘The Posthumous Memoirs of Brás Cubas,’ 1881) by Machado de Assis

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“Not only is it experimental in style — very short chapters mixed with long ones; different points of view; narrated by a corpse; metalinguistic — but it also introduces an extremely ironic view of the rising bourgeoisie in Rio de Janeiro at the time, revealing the hypocrisy of slave owners, the falsehood of love affairs and the only true reason for all social relationships: convenience and personal interest. After almost 150 years, it’s still modern, both formally and, unfortunately, also in content.”

Contemporary

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‘Onde Pastam os Minotauros’ (‘Where Minotaurs Graze,’ 2023) by Joca Reiners Terron

“The two main characters — Cão and Crente — along with some of their colleagues, plan to escape and set fire to the slaughterhouse where they work under exploitative conditions. The men develop sympathy for the animals they kill, and one of them becomes a sort of philosopher, revealing the sheer nonsense of existence and the injustices of society in the deepest parts of Brazil.”

These interviews have been edited and condensed.

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6 Myths That Endure

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6 Myths That Endure

Literature

The Myth of Meeting Oneself

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“This is evident in Virgil’s ‘Aeneid’ (circa 30-19 B.C.) when Aeneas witnesses his own heroic actions depicted in murals of the Trojan War in Juno’s temple, and again in Miguel de Cervantes’s ‘Don Quixote’ (1605-15) when Quixote enters a printer’s shop and finds a book that has been published with fake details about his quest even as he’s living it,” says Ben Okri, 67, the author of “The Famished Road” (1991) and “Madame Sosostris and the Festival for the Brokenhearted” (2025). “In both stories, individuals throw themselves into the world and think they encounter objects, personae, obstacles and antagonists, but what they actually encounter is themselves. In our time, where our actions meet us in the echo chamber of social media, the process is magnified and swifter. Now a deed doesn’t even have to take place for it to enter the realm of reality.”

The Myth of Utopia

“I’ve always had trouble with the idea of utopia, feeling it derives its energy more from what it wishes to dismantle than what it wishes to enact,” says the T writer at large Aatish Taseer, 45, the author of “Stranger to History: A Son’s Journey Through Islamic Lands” (2009). “Ram Rajya, or the mythical rule of the hero Ram in the Hindu epic ‘Ramayana’ (seventh century B.C.-third century A.D.), like all visions of perfection, contains a built-in violence.”

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The Myth of Invisibility

“Invisibility bears power and powerlessness at the same time,” says Okri. “In ancient cultures, it was a gift of the gods. Jesus, for example, walks unrecognized among his disciples, and in Greek myths, Scandinavian legends and ancient African tales, heroes are gifted invisibility in the form of cloaks, sandals or spells. Modern works like the two ‘Invisible Man’ novels, by H.G. Wells (1897) and Ralph Ellison (1952), and the ‘Harry Potter’ novels (1997-2007) by J.K. Rowling reach back to those ideas. But today, people talk about visibility as the highest form of social agency, while invisibility can render a whole class, race, caste or gender unseen.”

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The Myth of Steadiness vs. Speed

Charles Henry Bennett’s illustration “The Hare and the Tortoise” (1857). Alamy

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“‘The Tortoise and the Hare,’ one of Aesop’s fables (sixth century B.C.), doesn’t necessarily strike a younger person as promising — possibly it has a whiff of morality in it,” says Yiyun Li, 53, the author of “A Thousand Years of Good Prayers” (2005) and “Dear Friend, From My Life I Write to You in Your Life” (2017). “But the longer I live and work, the more I understand that it’s the tortoiseness in a person that carries one along, not the swiftness of the mind and body of the hare.”

The Myth of Magic

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William Etty’s “The Sirens and Ulysses” (1837). Bridgeman Images

“Ancient magical tales like Homer’s ‘Odyssey’ (late eighth to early seventh century B.C.) were allegories of transformation, of secret teachings,” says Okri, “whereas modern forms of magic are narrative devices and tropes of storytelling that continue the child’s wonder of life. I think of F. Scott Fitzgerald’s ‘The Great Gatsby’ (1925), Gabriel García Márquez’s ‘One Hundred Years of Solitude’ (1967) and, again, the ‘Harry Potter’ books. The intuition of magic persists even in these atheistic and science-infested times, where nothing is to be believed if it can’t be subjected to analysis. This is perhaps because the ultimate magic confronts us every day in the mystery of consciousness. That we can see anything is magical; that we experience love is magical; and perhaps the most magical thing of all is the imagination’s unending power to alter the contents and coordinates of reality. It hides tenaciously in the act of reading, which is the most generative act of magic.”

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The Myth of the Immortal Soul

“ ‘The soul is birthless and eternal, imperishable and timeless and is not destroyed when the body is destroyed,’ says Krishna in the ‘Bhagavad Gita’ (second century-first century B.C.). This belief in the immortality of the soul — what used to be called Pythagoreanism in ancient Greece — is still the most pervasive myth in India,” says Taseer, “and has more influence over behavior and how one lives one’s life than any other.”

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These interviews have been edited and condensed.

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