Legal document: Yevr.-Arab. I 1700.14

Legal document Yevr.-Arab. I 1700.14


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Legal document. Partnership agreement. Abū al-Makārim b. Bishr and Abū al-Ḥasan b. Saʿīd partner in tax collection in three towns in the Fayyūm, paying an unnamed party a total of 5.5 dinars each month for the duration of the eight-month partnership. Tax revenues from Būsh are allocated to Abū al-Makārim and those from Maydūm are allocated to Abū al-Ḥasan. Revenues from Wanā are allocated to each of the partners for four out of the eight months, each of the partners collecting for two months, and then ceding control to the other. Profits from the tax collection are to be evenly split between the two parties. Both parties are prohibited taking on another partner during the period of their tax collection in Wanā. (Information from Lieberman, "A Partnership Culture," 91-92, and from Heinz Halm, TAVO [for the location and names of the villages]) NB: Goitein refers to this document as folio 13; Lieberman refers to it as Firkovitch II 1700 13 a III.


S. D. Goitein, unpublished editions.
  1. יכתב עקד שרכה בין אלשיך בו אלמכארם בן
  2. בשר ואבו אלחסן בן סעיד פי אלבלאד אלדי
  3. מכארם צאמנהא מן אלצמאן מדה ח שהור
  4. אולהא תמוז פי ג בלאד בוש וונא
  5. ומידום עלי שרט אן יכון מבלג אלצמאן
  6. והו ה דנא ונצף פי כל שהר עלי כל מנהמא
  7. דינארין ונצף ורבע ואלשרט בינהמא
  8. אן תכון מידום ללש בו אלחסן ובוש למכארם
  9. וונא בינהמא יסתעמלהא כל מנהמא ד
  10. שהור שהרין בעד שהרין ואלשרט בינהמא
  11. אן אי שי תאתא עליה מא מן כסארה וגעל
  12. מן אלצמאן וגירה מא כאן בינהמא נצפין באלסויה
  13. וכדלך כל פאידה תתגה //פי אלצמאן// פהי בינהמא נצפין באלסויה
  14. ואלשרט עלי כל מנהמא אן כל וקת אן תכון ונא
  15. מע אחדהמא לא ישארך פיהא אחד בל לה
  16. אן יביע פיהא ויקמט ויפעל מא אכתאר


Phillip Ackerman-Lieberman, "A Partnership Culture: Jewish Economic and Social Life Seen Through the Legal Documents of the Cairo Geniza" (PhD diss., Princeton University, 2007).


  1. A partnership (shirka) agreement was written between the Elder (A)bū al-Makārim b. Bishr and Abū al-Ḥasan b. Sa‘īd concerning the towns
  2. in which Makārim collected taxes, and the collection was for a period of 8 months, the first of which was Tammuz, in three towns: Būsh, Wanā
  3. and Mīdūm, with the condition that the am[ount] (to be paid for the right) to collect taxes to be five and a half dina(rs) each month, each of them being obligated for
  4. two and a half and a quarter dinars. The stipulation between the two of them is that the E(lder) (A)bu al-Ḥasan will have Mīdūm, and Makārim will have Būsh
  5. and Wanā will be (divided) between the two of them; each of them will make use of it (Wanā) for 4 months, two months after two months, and the stipulation between the two of them
  6. was for two equal halves, likewise with the profit: it will go //in the tax collection// in equal parts to the two of them.
  7. The stipulation is upon each of them that at all times when Wanā is with one of them, that one will not partner in it,
  8. rather, he may sell therein and to resell and to do what he chooses.