Basing his study on tablets donated to the library of Columbia University, Lau makes a thorough study of these Akkadian texts. Temple records from ancient Babylonia (today Iraq) are not rare; however, the treatment provided by Lau gives the reader every advantage by providing transcriptions, translations, and line drawings of the texts. The material under study would generally be classified as receipts that demonstrate how priests handled revenue and offerings in the great temples. Some 258 tablets from Tell-loh in the third millennium are studied. These tablets make up part of a larger collection, some of which rest in the British Museum. An added bonus to Lau’s work is a hand-written sign-list covering the symbols used on the tablets.

Robert Julius Lau (b. 1856) was the pastor of the First German Evangelical Church, Newark, New Jersey, before studying for his doctorate at Columbia University. His publications include other articles concerning Babylonian artifacts and historical rulers.