Ninety tablets of the Free Library of Philadelphia Collection are presented in this volume. All are of the Neo-Babylonian period, and their provenance is Erech and its environs. A few are dated at Babylon, Borsippa, and Sippar. Most of the documents are legal or commercial in character, including promissory notes, receipts for money and agricultural products, records of the sale of slaves, etc. The standard measure is that of the Belit of Erech who also is the owner of the property in a number of the tablets. This illustrates the way in which the temple was the hub of legal and business transactions.