This small tablet was found in the Emašdari temple of Ištar of Akkad in Babylon, along with other 22 literary tablets dating probably to the Chaldaean or early Achaemenid period. Pedersén states that more of the tablet can be seen in the excavation photo,1 which has however been inaccessible for the present transliteration.

The portions of this commentary that can be deciphered seem to be concerned with the elucidation of difficult Akkadian words. Thus l. 5' explains the rare word ḫamû, "to howl," with the more common verb šasû, "to shout." In one case the equation seems to have been borrowed from a synonym list: l. 3', which renders the logogram nu.tuku syllabically as lā išānû, "he who has nothing," and further equates this rendering with the more common word muškēnu, "humble," with the use of Malku IV 44 (lā išānû = muškēnu).

Several of the words that feature in this commentary are attested elsewhere almost exclusively in tablets belonging to the series of terrestrial omens Šumma Ālu. This is the case of e.g. ḫamû, "to howl" (l. 5') and nussus, "to flap" (l. 8'). It thus stands to reason that the base text of this commentary is a tablet of Šumma Ālu, although it is not yet possible to narrow it down any further.

O. Pedersén, Archive und Bibliotheken in Babylon. Die Tontafeln der Grabung Robert Koldeweys 1899-1917. Saarländische Druckerei und Verlag, 2005. P. 190 (7) stated that the tablet was in better shape on the excavation photograph. Eckart Frahm studied said photograph in the Vorderasiatisches Museum in September 2016, and made the results of his collation available for the present edition. The photo shows an additional fragment, which contains the top and right edge of the tablet, thus demonstrating that it was a very small tablet, with only twelve lines per side.

• 1. O. Pedersén, Archive und Bibliotheken in Babylon. Die Tontafeln der Grabung Robert Koldeweys 1899-1917. Saarländische Druckerei und Verlag, 2005. P. 190 (7)