<p style='text-align: justify;'>Recto: statement about money owed by Abū Saʿd b. Ḥātim the Parnas to Abū l-Ḵayr the Parnas. Dated 546 Hijra and 1462 of the Seleucid Era (= 1151 CE). Verso: statement about money owed to Abū Saʿd b. Ḥātim the Parnas. </p>