<p style='text-align: justify;'>Recto: a bill of release given to Abū ʿAmar from Wafā b. Šabbat in Sunbat (Egypt) 1149, under the jurisdiction of Samuel <em>ha-Nagid</em>. Signed by Abraham b. Saʿadya and Isaac b. Moses, who also wrote the document. Verso: a letter from a merchant returning, it seems, from overseas and embarking on another prolonged journey. It lists 27 assets totalling 460 dinars that require action. He also mentions debts due to him from both Jews and Muslims. The assets were rents of houses, stores and a workshop as well as loans, balances from commercial ventures and income from a partnership in a sugar mill. Dated 1165. </p>