The tablets, dating from the Third Dynasty of Ur, come from various sites in Southern Babylonia.
“With few exceptions they represent the ordinary types of Sumerian economic texts (often labelled "temple-documents") which are, besides the texts of the Neobabylonian period, the largest group of cuneiform documents preserved…. These tablets record under a consistent but thin Sumerian surface an important part of the high achievements of the material culture of the Semitic Akkad period. They link this era to all those later periods which are reflected in the administrative and economic texts written in the manifold dialects of Akkadian from the time of Hammurabi to that of the Seleucids…. [The e]xtensive continuity of the material culture characterizes the entire development of Ancient Mesopotamia.” (From the “Catalogue of the cuneiform tablets of the Wilberforce Eames Babylonian collection in the New York Public Library,” by Leo A. Oppenheim. New Haven: American Oriental Society, 1948.)