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APIS Translation (English)

Recto: ;1. In the name of God the Compassionate, the] Merciful ;2. from N��jid b. Muslim to �Ǫ]wm b. ìUlayt. Peace be upon you and [I ;3. praise for you God besides Whom there is no god] but He. ;4. Further, the del[iv]erer of this letter of mine pays the taxes (on) the land which is cultivated in your district ;5. and he ta]kes its jiz[y]a. So pay to him in full the tax on his land ;6. and] the tax on the produce. And peace be upon you ;7. and the mercy of God. ;;Verso: ;From N��jid b. Muslim to �Ǫ [ . wm b. ìUlayt;. . . ]from the people of the field.