This fragmentary text was written over 1,900 years ago and dates to the very beginning of the second century. Although many of the line endings are lost, it contains a notification of death addressed to the royal scribe of the division of Heracleides in the Arsinoite district (Fayum). Such documents were submitted by a close relative of the deceased to notify the authorities of the death of a person liable to taxes, who would then be added to a list of the dead.
In this papyrus, a woman by the name of Thatres (Thatreis), daughter of Sarapion, of the village of Karanis, writes to report the death of a certain Mersios (Mersis). Who this man was to her is not known due to the loss of text, but he must have been someone closely related to her. A second hand added an order addressed to the village scribe, who is to update the records if Mersios is dead. The date follows.