<p style='text-align: justify;'>Recto: letter by the Palestinian Gaʾon Daniel b. ʿAzariah to the head of the Palestinian congregation in Fusṭāṭ , ʿEli b. ʿAmram, concerning ‘what was collected [from the] market’ (i.e., the proceeds of slaughter) from the beginning of Elul to the end of Kislev. Mention is made of Ṣemaḥ ‘our scribe’ (ספרא דילנא). It closes with his ʿalāma, ישועה, and Daniel signs (in a different ink): Daniel ha-Nasi Roš Yešivat Geʾon Yaʿaqov. Verso: probably the draft of a sermon, quoting Isaiah 21:12, different hand and ink. </p>
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