IM 85928, the tablet published here, was discovered at Sippar during the first season of excavations conducted in 1978 by the Department of Archaeology, College of Arts, University of Baghdad. The find-spot was Room 29, under Level II. The tablet measures 12.4 × 6.3 × 4.2 cm. It was enclosed in two envelopes. The outer of the two envelopes was not inscribed. The inner envelope is inscribed on obverse and reverse with 45 lines of text. A further six labels (kišib PN) are written at random on the top and left edges. The tablet itself is inscribed on obverse and reverse with 34 lines.

The text is a juridical document which describes a case brought before King Apil-Sîn of Babylon, the grandfather of Hammurapi, by one Šamaš-šarrum and others. A certain Nūr-ilīšu has laid claim to some of the plaintiffs' property. Their case is that the houses in question were granted to them by Apil-Sîn's own grandfather, King Sumulael. The outcome of the royal hearing is that Apil-Sîn returns ownership of the properties to Šamaš-šarrum and his fellow litigants, and Nūr-ilīšu is sworn to forgo any further claim against them in perpetuity. Among the witnesses are well-known notables of Sippar, including the šangûm-priests Lipit-Ištar and Šamuḫ-Sîn, and also the king's aunt, Ayyālatum, daughter of Sumulael. The tablet is dated to “the year following that of Apil-Sîn”, which presumably means his second year.