This monograph investigates the economic and social structures of the Roman Empire, specifically the Syrian Province, through the lens of the Palmyrene tax inscription of 137 CE. Ilia Sholeimovich Shifman, a scholar in Classics and Semitics, utilizes his direct access to the artifact housed in St. Petersburg to provide a rigorous philological analysis. By editing and translating the Greek and Aramaic text, the author constructs a framework for understanding the fiscal administration and commercial life of Palmyra during the second century.

Scholars note that this work serves as a critical, albeit historically overlooked, contribution to the study of ancient Near Eastern epigraphy. Experts highlight the text as a foundational resource for those examining the intersection of Roman imperial policy and local economic autonomy.