This small tablet found in Nineveh contains a unique commentary on the Elamite names of the months. It is uncertain whether the text is a text commentary or an independent etymological treatise. If it is a text commentary, it is probably a commentary on an astrological text, since Elamite month names feature occasionally in Standard Babylonian astrological texts. It seems more likely, however, that it is an independent treatise, since it lists the twelve months in chronological order.

The tablet preserves a colophon, according to which it was copied from a writing-board, whose original was from Assur. The colophon also mentions that the tablet was owned by a son of Ea-pattāni. A son of this scribe, a certain Nabû-nāṣir, is in fact known as the scribe of the Vorlage of one of the few known tablets by Nabû-zuqup-kēnu written in Babylonian script, K.75 (CCP 3.1.5.A ).

The obverse of the tablet is mostly lost. The reverse explains the Elamite names of the 8th to 12th months. The explanations refer mostly to mythological events, which are said to have occurred in the month in question, and are etymologically related to the month’s name. For instance, the Elamnite month name Tamḫīri is equated with the Babylonian month name Ṭebētu (X), and the equation is justified “because (aššu) in Ṭebētu [Dumuzi] rises and the people of the land [bring] offerings (maḫḫuru) to him”: the “offerings” (maḫḫuru) in the explanation thus provide a mythological etymology for the month name Tamḫīri.

The explanations are introduced by means of the technical term aššu, “because of.” The commentary contains an explicit quotation of a passage from Lugale, but the passage in question is not preserved in any of the poem’s known manuscripts.