Line	Text original	Text translated
o. 1	[a-na de]n.zu–i-di2-nam qi2-bi2-ma	To Sîn-iddinam, say:
o. 2	[u]m-⸢ma⸣ ḫa-am-mu-ra-pi2-ma	thus (speaks) Ḫammurāpi.
o. 3	aš-šum še-ep-den.zu[individual=Šēp-Sîn] ugula dam.gar3meš	Concerning Šēp-Sîn[individual=Šēp-Sîn], the chief merchant,
o. 4	qa2-du-um 1,800.0.0 še gur ša še.giš.i3 u3 19 ma.na ⸢ku3.babbar libir–šu⸣	with 1,800 kur (540,000 l) of barley for sesame and 19 mana (9.5 kg) of silver (corresponding to) his debt,
o. 5	u3 den.zu–mu-uš-ta-al[individual=Sîn-muštāl] ⸢ugula dam.gar3meš⸣	and Sîn-mūštāl[individual=Sîn-mūštāl], the chief merchant,
o. 6	qa2-du-um 1,800.0.0 še gur ša [še].⸢giš.i3⸣	with 1,800 kur (540,000 l) of barley (for) sesame
o. 7	u3 7 ma.na ku3.babbar la-⸢bi⸣-i[r-t]i-⸢šu⸣	and 7 mina (3.5 kg) of silver (corresponding to) his debt,
o. 8	a-na ka2.dingir.raki[geogr=Bābilim] ṭa2-ra-[di]-⸢im-ma⸣	to send to Babylon[geogr=Bābilim], and
o. 9	sig2 ma-ḫa-ri-im u3 ugula n[am].⸢5.ta⸣
o. 10	it-ti-šu-nu ṭa2-ra-di-im
o. 11	ša aš-pu-ra-ak-kum-ma	about which I wrote to you
o. 12	um-ma at-ta-ma	you said:
o. 13	um-ma ugulameš dam.gar3meš-ma	“Merchants‘ chiefs said:
o. 14	i-na ki-ma i-na-an-na e-bu-ru-um	‘Since it is now the harvest,
lo.e. 1	wa-ar-ki e-bu-ri-im
lo.e. 2	i ni-il-li-ik
r. 1	ki-a-am iq-bu-kum-ma	They spoke in these terms and
r. 2	ta-aš-pu-ra-am	you wrote (that) to me.
r. 3	i-na-an-na e-bu-ru-um it-ta-la-ak	Now, the harvest has come.
r. 4	ṭup-pi2 an-ni-a-am i-na a-ma-ri-im	As soon as (you) see this letter,
r. 5	ki-ma aš-pu-ra-ak-kum	as I wrote you,
r. 6	Iše-ep-den.zu ugula dam.gar3meš {dam*.gar3*meš}
r. 7	qa2-du-um 1,800.0.0 še gur–šu u3 19 ma.na ku3.babbar libir-⸢šu⸣
r. 8	u3 den.zu–mu-uš-⸢ta⸣-al ugula dam.gar3<meš>
r. 9	qa2-du-um 1,800.0.0 še ⸢gur⸣–šu
r. 10	⸢u3 7⸣ ma.na ku3.babbar libir–⸢šu⸣
r. 11	[a-na k]a2.dingir.raki ṭu2-ur-dam
r. 12	[u3] it-ti-šu-nu	then, with them,
r. 13	[1 ṣu2-ḫa]-⸢ar-ka⸣ ta-ak-lum	one of your trusted servants
r. 14	[x x x o] ⸢x⸣ [š]u-nu-ti-ma	[…] them, so that
r. 15	[x o o a-na ka2.din]gir.raki!	he comes […] them [to Bab]ylon, and
u.e. 1	[x x x x o šu]-nu-ti
u.e. 2	[li]-⸢il-li-kam⸣-ma
le.e. 1	[it-ti-ia] ⸢li-in⸣-na-me-er	meets me.

1. Palaeographical and philological commentary

• Obverse, line 4: On the copy by King 1898, the space for signs ku3 and ud is very small, but it is clear that it cannot be anything else, and traces show the beginning of a sign ku3. Unfortunately, a photograph of the tablet is not available on the British Museum website, so the text cannot be checked.
• Obverse, line 7: Note the syllabic writing for debt (labirtum), while this term is always written in its ideogrammatic form (libir) in this letter.
• Reverse, line 6: On the copy, one might think that the penultimate sign is a ḪI, but it seems that the scribe has instead copied twice dam*.gar*^meš. From this line, the scribe no longer specifies that the quantity of barley must be used to buy sesame; it is only about of the barley and the concrete amount of the silver debt of the merchant chiefs.
• Reverse, line 11: The idea here is that a trusted man from Sîn-iddinam must come to Babylon with the two chiefs of merchants and their barley and silver debts.
• Upper edge, line 1: Perhaps the ideogram libir (or la-bi-ir-ti) should be restored in the break (libir*-šu-nu-ti)? One solution could be: [še* u3* ku3*.babbar* libir*]^?–šu-nu-ti.

2. Historical commentary

Sîn-iddinam was Ḫammurāpi’s secretary before becoming the governor-general of the province of Larsa after the conquest of the South by the great Babylonian king. Among his tasks, he had to ensure that silver was collected by the governors and the merchants and then transported to Babylon by the chief merchants (see Fiette 2018a: 19-23).

In this letter, Šēp-Sîn, chief merchants of Larsa, and Sîn-muštāl, chief merchants of Ur, provide silver, which corresponds to an old sum not yet paid, as well as barley to be exchanged for sesame in Babylon. Later, the scribe no longer specifies the purpose of the barley.