The tablet is from the archives at Lagash, excavated in the 1880s. It is made of unbaked clay and is a sealed envelope surrounding a similar or identical inner tablet dating from about 2044 B.C. It records the loan of 22 ‘gur’ (small boatloads) of barley from the royal granary at Lagash to two unnamed men, who were probably going to use it for spring planting, hunger having exhausted their supply of seed grain., Gift of Miss Mary McClellan, 1929.