<p style='text-align: justify;'>78 leaves from a codex containing copies of two works by Samuel b. Ḥofni Gaʾon, Kitāb al-širka and al-Madḵal ilā ʿilm al-mišna wa-l-talmūd. P14A has a colophon at the end of the first work, which gives a date of completion of Marḥešvan 4793 or 4796, i.e., 1032 or 1035 (unclear whether it’s דתשצו or דתשצג), in Jerusalem. P14B has the heading of the second work: כתאב אלשרכה ואלמצארבה תאליף רבינו שמואל הכהן ראס אלמתיבה נ״ע. Based on the handwriting, the copyist is probably Samuel b. Jacob.</p>