The present tablet, written in an elegant and neat script, constitutes a commentary on a text of uncertain nature. It is formed by two joining fragments (BM 47668+ BM 48447), both of which belong to the 81-11-3 consignment. They were joined by I. L. Finkel.

This fragment is known to us from a list of tablets suspected to contain commentaries kindly made available by Christopher Walker. In that list the fragment is classified as “commentary, grammatical?,” no doubt because of the equations of ll. 7-9 (anummu = ana yâši, “to me”; and šuātu = ana šâšu, “to him”). This identification may well be correct. However, as indicated in the textual notes below, these two equations are also attested in other types of commentaries and lexical lists, and their presence here does not suffice to ascertain the nature of the base text.

Some entries of the commentary offer alternative explanations for the same words (see ll. 1-2a). Some of the explanations are borrowed from synonym lists, especially from the list Malku, which is cited on several occasions. In addition, l. 8 seems to quote from some literary text.