<p style='text-align: justify;'>Accounts of Nahray b. Nissim (ca. 1080s CE), on a sheet of paper previously sent to Nahray by his business partner Faraḥ b. Ismaʿīl with a note in Arabic script: ‘Purses of the ʿArīf and al-Māṭ house […] from Faraḥ, the government treasurer as payment for the dīwān al-Rafaḥī and the sums received in cash from ʿAbd al-Salām, the supervisor of the construction of the government ships’. The sheet was then apparently incorporated into an account book. Nahray’s accounts list his cash transactions with various individuals (many of who are bankers), including Muslims, Christians, and Jews, as well as with government institutions. Ibn Zaffān (‘son of a jester’ known from T-S 20.160), is one of the names listed. Currencies are in dinars, but the coins minted under the caliph Al-Mustanṣir are specified separately.</p>