Summary: The papyrus deals with the division of the estate of the deceased trooper Valens between his wife and two fellow-soldiers, who had lent him money. Valens' possessions, which are still in the army camp, have first to be collected. After they have been sold, the proceeds will be divided into four equal parts, after deduction of three legacies and debts still outstanding with other money-lenders. If, after all the deductions have been made, the possessions of the deceased should yield more than 1260 drachmas, Aemilius, having the most claims, will receive 60 drachmas plus an extra sum on top of his two parts. What is left after the 1260 drachmas + 60 drachmas + drachmas have been deducted. Will be divided pro rato between the three (four, when taking into account that Aemilius gets two parts) parties.
Notes: The division of the estate has some difficulties due to not knowing the size of the inheritance, how many other creditors there are, and also to inaccurate phraseology. The next thing is whether or not Valens left a will. Asklepias called Valens her husband but it is known that Roman soldiers weren't allowed to get married during their time in active service, however this rule must not have been as enforced with lower ranked soldiers.
Condition of recto: A light-brown papyrus, neatly cut off at the right-hand side and partially at the left-hand side. At the top there is a margin left of approx. 1.5 cm., at the left-hand side one of 2.5 cm. The margin that might have been left at the bottom can no longer be determined owing to mutilations. Apart from the fact that a piece is missing from the center, the papyrus has only suffered slight damage at the folds (5 horizontal ones).
Hands recto: At the right-hand side the lines run up to the very edge. At the right the lines slope slightly upwards. The text runs against the fibers and consists of large, clearly legible letters. The first hand is well-trained, the second hand to a lesser degree.
Description, notes, transcription, and translation written by P. J. Sijpesteijn.