Οὐαλέριος Ἥρων ὁ καὶ Σαραπίων λογιστὴς Ὀξυρυγ’χίτου Αὐρηλίῳ Σεύθῃ τῷ καὶ Ὡρίωνι λογιστεύσα[ντ]ι [τ]ῆς αὐτῆς πόλ(εως) τῷ φιλτάτῳ χαίρειν ὁ κύριός μου διασημ̣[ότ]ατος ἔπαρχος τῆς Α̣[ἰγ]ύπτου Α[ἴλι]ος Ὑγεῖνος προς ηνεγκα̣ π(ερὶ) τῶ[ν ὀφειλο]μένων τῷ δη- μοσίῳ τῆς πόλ(εως) λ̣ό̣γῳ χρημάτων ὑπὸ Ἀχιλλέως καὶ Βάσσου καὶ Ἀρσινό- ης ἀδελφῆς α̣ὐ̣τ̣ῶ̣[ν] καὶ τῶν ἐπακο- λουθούντων προσ̣έ̣ρ̣γων \τὴν συμβᾶσαν αὐτοῖς τύχη[ν] ὑ̣φηγησάμενος/ πρὸσ- έταξεν τοὺς ἐκδανίσαντας (*) ἰ (*) δίῳ τιμήματι οὓς ἂν εἰς τὸν λόγον τοῦ- τον ὑπευθύνους καταλάβο̣ι̣μι (*) μετιέναι τῆς ἀποδόσεως ἕνε- κεν ὑπὲρ τοῦ μηδὲν παραπόλλυ- σθαι (*) τῇ πόλι (*) ἵ (*) νʼ οὖν εἰδείης καὶ τοῖς προστεταγμ̣έ̣νοις ἁρμόσῃ ἐπιστέλλω σοι φίλτατε· (hand 2) συν- εζευγμένων τῶν ὑπὸ τοῦ μεγαλίου (*) ἐρρῶσθ(αί) σε ε[ὔ]χ[ομαι]
ἀ(ντίγραφον) Αἴλιος Ὑγεῖνος λογιστῇ Ὀξ(υρυγχίτου) χαίρειν οὐκ ἀφοσιώσι (*) γραμμάτων παρορᾶσθαι χρὴ τὸ τῇ πόλει σύμφερον οὐδʼ, εἰ συμβέ- βηκεν, ὡς ἐπιστέλλις (*) τοὺς δανισαμένους (*) τὰ χρήματα τὰ πολειτικὰ (*) χώραν πεποιη- κέναι τῷ ἱ (*) ερωτάτῳ ταμίῳ (*) ἐξαρκῖ (*) τοῦτο πρὸς ἀσφάλιαν (*) τὴν σήν, δήλου καθεστῶτος τὸν λογιστὴν τὸν ἐκδανίσαντα (*) ἢ τοὺς ἄρχοντας ὑπευθ\υ/νους (*) εἶναι τῇ ἀποδόσ\ε/ι τῶν χρημά- των οἵτινες τῷ ἰ (*) δίῳ δηλαδὴ τιμήματι τὸν ἐκδανισμὸν (*) τῶν χρημάτων ποιησά- μενοι τὸ μέλλον προορᾶσθαι ὤφειλον. διό- περ \ἀ/κο̣λουθῶν τῷ δοθέντι τύπῳ πάντας οὓς ἂν εἰς τὸν λόγον τοῦτον ὑπευθύνους καταλάβοις μετιέναι φρόντισον, ἰ (*) (*) δέ τι- νες βούλοιντο ἀντιλογίᾳ χρήσασθαι πρὸς τὴν τάξιν ἀποσταλήτωσαν. ἐρρῶσθ̣α̣ί̣ σε εὔχομαι
(No Latin text was found in the document.)
Valerius Heron, also known as Sarapion, accountant of Oxyrhynchus, to Aurelius Seuthes and Horion, having accounted for the same city, greets his dearest friend. My lord, the most distinguished governor of Egypt, Aelius Hyginus, has brought forth concerning the debts owed to the public of the city, in terms of money, by Achilles, Bassus, and Arsinoe, their sister, and the subsequent works. Having explained their combined fortune, he has ordered those who have lent money to be responsible for the repayment, so that none may be lost to the city. Therefore, I write to you, dearest, that you may know and correspond with those appointed. I wish you well.
(Copy) Aelius Hyginus greets the accountant of Oxyrhynchus. It is necessary that the letters not be neglected, for the benefit of the city, even if it has happened, as you have written, to those who have borrowed the public funds, to ensure the safety of your own, clearly establishing the accountant who has lent the money or the responsible magistrates for the repayment of the funds, who, in fact, should foresee the future concerning the loan of the funds. Therefore, following the given type, take care to hold accountable all those whom you may find responsible in this matter. If some wish to argue against the order, let them be sent away. I wish you well.