This small fragment preserves a commentary on an unknown text. That it is a commentary is clear from the use of the technical term kī(ma)/ša iqbû in l. 8. Moreover, a couple of equations survive: in them the explanans and the explanandum are introduced one after the other, without any cola. Thus line 4 reads ZI napištu, i.e., "ZI (means) 'life.'"

L. 4 seems to speculate on the name of the god Zisi, one of the names of Marduk in Enūma eliš VII 41-42. Moreover one of the commentary's equations (l. 6, iṣratu = tamirtu) is also attested in a commentary on Enūma eliš, BM 66606+ r 5 (CCP 1.1.A.b). The rare word glossed in this equation, iṣratu, "field," is known from only a handful of Standard Babylonian literary texts.1 One of them, the disputation Nissaba and the Wheat,2 in fact features as one of the contenders "Wheat," which also appears in l. 7 of the present text, thus suggesting some sort of connection.

• 1. For a list of the known occurrences of the word iṣratu see A. R. George, Babylonian Topographical Texts. Peeters, 1992. P. 387.
• 2. W. G. Lambert, Babylonian Wisdom Literature. Clarendon Press, 1960. Pp. 168-175