<p style='text-align: justify;'>Letter from Sibāʿ and Musāfir to their mother and brother Abū l-Najm, recounting an encounter with a tax official on a boat ride, whom they had to pay off. Mentions people including Abū Saʿīd b. Ṯābit the cantor, Ibrahim al-Qišāšī and Naḥum. </p>
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