Theory:

This story 'The Shepherd's Treasure' is a famous Iranian folk tale woven around an Iranian shepherd. The story brings out the meaning that high values or virtues will lead you to a high position. In this story, the shepherd had risen to a higher position through his wisdom and humility.
 
The shepherd though uneducated and poor, remained wise. He solved the problems of people who came to him. The solutions given by him gave them full confidence and courage. He treated everyone with equality. Soon, the shepherd's intelligence and helping nature gained him popularity. Also, it reached the king of the country.
 
The king wanted to check his intelligence personally. He appointed him as a governor of a small district after testing his intelligence. The new governor worked hard using his potential and intelligence. He treated everyone equally. His humility and intelligence reached all over the country.
 
People praised him and acknowledged him for being so kind and wise. This made the governors of other provinces grew envious of him. So, they narrated some false stories, accusing him of saving money from the tax and hiding it in the iron chest that he carried along every time.

When the shepherd proved him to be an honest person by unveiling the iron chest, everyone was shocked. The king was please with his intelligence for the second time and rewarded him for the second time. This time, the shepherd was appointed as a governor of a bigger district. Hence, the story ends with a moral that good virtues will always be recognised and rewarded.