The document is a fragmentary agricultural account written in Koine Greek, primarily listing quantities of wheat measured in "artabas" (a unit of dry measure) and areas of land measured in "arouras." It records totals ("γίνονται") and specifies amounts measured ("μετρηθεῖσαι") during particular months of the Egyptian calendar: Pachon, Pauni, Epiph, and Mesore. The term "φορέτρου" (seed) indicates the amount of seed grain used or harvested. The term "ἅλω" refers to a threshing floor, indicating the context of grain processing. The abbreviation "ἱερα" (sacred) may indicate grain set aside for religious or temple purposes.

The Latin phrases from the apparatus ("l. φορ(έτρου)", "corr. ex") are editorial notes indicating textual corrections or clarifications made by the editor. "l." stands for "lege," meaning "read," instructing the reader to interpret the text as "φορέτρου." "corr. ex" means "corrected from," indicating a correction from an earlier reading.