<p style='text-align: justify;'>Beginning of a Judaeo-Arabic commentary on Numbers. The author defends the position that God’s speech was originated (muḥdaṯ), i.e., that He created it. He then states that God’s speech consists of ten types of utterances (מעאני אלכלאם), exemplifies each of them with biblical verses and includes a longer discussion of commandments and prohibitions. On verso the title ספר במדבר and the name Ḥananya b. Samuel are written.</p>