dated dhu’l-Qa‘dah 152 (November 769)
ink on light-coloured parchment; bulla of khaki-coloured clay
5.8 x 11.1cm
The document is a tax receipt issued by Shu‘ayb ibn ‘Alwan, a financial administrator of the governor ‘Umar ibn ‘Arim, whose jurisdiction extended over the districts of Madr and Rizm.
The document confirms that Shu‘ayb ibn ‘Alwan had received 6 dirhams, 2 danaqs and a half, from Bab ibn Bek, the sum the latter owed with regard to the kharaj for the years 149 and 150 AH.
The seal impression on the bulla reads, ‘Shu‘ayb ibn ‘Alwan’.
G. Khan, Arabic Documents from Early Islamic Khurasan, Studies in the Khalili Collection, volume V, London 2007, no.14, pp.118–9.