<p style='text-align: justify;'>Recto: treatise on the ‘people of the land’, with numerous biblical quotations on the wise, the fool, the ʿAm ha-Areṣ, and offerings, as well as quotations from the Talmud. Verso: continuation of the work on recto, written between the lines of a letter from Ibrāhīm b. Muhammad in Arabic.</p>