<p style='text-align: justify;'>Recto: part of a power of attorney, written by Abraham b. Gaʾon Solomon b. Judah, dated Iyyar 1337 (= 1026 CE), in Fusṭāṭ, in which ʿEli b. Yefet (known as Bar ʿAdī), is appointed guardian for the orphans of Moses ha-Kohen b. Ḡulayb, who had recently died without making a will, two of whom, a son called Ḡulayb (a future son-in-law of Ephraim b. Šemarya) and a daughter called Mūlk, are already of age, as was established by the late Elḥanan ‘Head of the Row’, while another son, called Mufarraj, is only four years old. Among the witnesses is Yešuʿa b. Ṣedaqa, and ʿEli is to carry out his guardianship under the scrutiny of Solomon b. Saʿadya (known as Ibn Ṣaḡīr). Verso: unrelated text in Arabic. </p>