State document: T-S Ar.40.161

State document T-S Ar.40.161



Recto: Arabic-script document containing several sections. The lower part may be a tax receipt for a sum received from Zuhayr b. [...] from the ḍamān of [al-Abwāb?] for the year 1023/24 CE (414 kharājiyya). Needs further examination. Verso: "List of male persons, low occupations, foreigners, in Arabic characters, superscripted with Isaiah 65:23 (Arabo-Hebrew). Presumably persons for whom capitation tax has to be paid" (Goitein's note card). In addition to this list, and upside down, is a literary paragraph discussing ʿilm and citing verses by al-Imām al-Shāfiʿī (taʿallama l-ʿilma fa-laysa l-mar'u yūladu ʿāliman. . .") ASE.

T-S Ar.40.161 1v




T-S Ar.40.161 1r

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