SC 134

Bēl-eṭēri-Šamaš probably held fiefs, had to perform ilku duties and/or probably had other (financial and service) obligations resulting from ṣāb šarri, rikis qabli, and kutallūtu (van Driel 2002: 248) and SC 134 documents some of his payments to substitutes that fulfilled certain obligations for him (see van Driel 2002: 247-249). SC 134 records the receipt of a payment of such a financial obligation: Rēmūt, son of Bēl-uballiṭ, received one and three-quarter shekels of silver (2 shekels of silver minus a quarter of a shekel) from Bēl-eṭēri-Šamaš, son of Aplāja for his ilku duty (ina ilki) of the second year of king Cyrus, king of all countries (šar mātāti). 

Additionally, he (= Rēmūt) is to collect (esēru) from (ina qātīšu) him (= Bēl-eṭēri-Šamaš) a quarter of a shekel of silver, representing his share (pūt zittīšu) of the kutallūtu substitution payment, in the month of addaru (= 12^th month). SC 134 further specifies the destination of this payment: Rēmūt is to give (nadānu) the silver to the ṣāb šarri soldier (i.e., a royal army soldier) of Bēl-eṭēri-Šamaš. The text ends with the statements that “this” is for the substitutes (plural of kutallu). As van Driel argues, fief holders originally had a fixed kutallusubstitute; this institutionalised arrangement was distinct from the ad hoc hiring of a ṣāb šarri, whereas kutallūtu substitution and its payment formed an established element of the system (van Driel 2002: 245). The ṣāb šarri soldiers were ordinary foot soldiers who did not necessarily hold bow fiefs of their own, but were supplied by others to perform service and were frequently employed on civil projects (van Driel 2002: 245). Here it seems that the plural of kutallu, kutallātu, i.e., several substitutes, are going to receive silver. One might consider that this plural includes the ṣāb šarri soldier, to whom Rēmūt shall give the silver.  

2 witnesses and 1 scribe: Nādin, son of Ḫašdia, Šamaš-šumu-ibni, son of Ninurta-tabni-uṣur, and the scribe Rēmūt, son of Gimillu.

SC 134 contains stamp seal impression and imprints of nails. It documents the receipt of a payment, which implies that one of the two seal impressions (stamp seal impression and imprints of nails) must come from the recipient, Rēmūt. Moreover, SC 134 stipulates a future payment. This future obligation for an additional payment might explain the second sealing.