The remarkable discovery dates back to 2014 when Hannah Cotton identified the papyrus as a Greek document, previously misclassified as Nabatean. She assembled a team of experts who dedicated a decade to decoding its 133 lines. Fritz Mitthof joined the project in 2014, followed by Anna Dolganov and Avner Ecker in 2018. Mitthof and Dolganov examined the original in Jerusalem in 2017 and 2019, respectively. In collaboration with Dolganov, specialists from the Dead Sea Scrolls Laboratory carried out crucial restoration work, revealing previously invisible text using digital technology.
Researchers determined that the scroll contains notes likely used by a prosecutor preparing for a trial during the reign of Emperor Hadrian (117–138 CE).
The papyrus details the fraudulent activities of two individuals, Gadalias and Saulos, who forged documents related to the sale and emancipation of slaves to evade taxes—a crime that carried severe penalties, including forced labor or even death.
Additionally, the papyrus includes fragments of a court transcript and recommendations from one prosecutor to another. However, much of the document is missing, making it difficult to fully reconstruct the trial. Key details remain unknown, such as the location of the trial, the residences of the defendants, and whether they were Roman citizens. The text also references an informant who reported the fraud to Roman authorities.
The outcome of the trial remains a mystery. Researchers speculate that proceedings may have been interrupted by the Bar Kokhba revolt in 132 CE. They emphasize that further study of the document is still ongoing.
Sources:
https://tyche.univie.ac.at/index.php/tyche/article/view/9224
https://www.geo.fr/histoire/une-affaire-de-fraude-fiscale-vieille-de-2-000-ans-ressurgit-grace-a-un-papyrus-oublie-224449
