This small fragment contains meager remains of a commentary on an unknown text. The preserved equations (du = ridûtu and šú = erēpu and katāmu) are elsewhere uncommon or unattested, which suggests that the commentary is of speculative nature, and not merely philological. Line 5' contains an alternative explanation (šanîš) introduced by a relative pronoun ("(it refers to the man/animal) which ..."), a feature used in commentaries to omen texts for providing not strictly philological explanations.

The fragment looks very similar to the tablet with the next museum number, BM 41253 (CCP 7.2.u47).

In 2015 the fragment was discovered by the editor to be part of the same tablet as BM 40837 (81-4-28,384, CCP 4.1.4.C), a tablet that was identified as a commentary on Sagig 4 by E. Schmidtchen. An edition of both pieces by E. Schmidtchen is in preparation.