these. We must remember that on the third night after death the soul is judged by having its sins and good works weighed, and according as the one or other predominates, is the ultimate destiny of the soul foul or fair. It is thus essentially a scale of weights , not of coins . The arrangement of the numbers at once speaks for itself. 30 stirs = ½ mina on the Babylonian system, as will be seen on p. 251. 60 stirs (Khôr) = 1 mina , 90 stirs (Bâzâî) = 1½ minae , 180 (Yât) = 3 minae , and finally we get 300 stirs (Tanâpûhar) = 5 minae . What then is the weight of the stir ? It is none other than the light Babylonian shekel (130 grains Troy).
Now let us approach the bewildering tangle of the first four degrees. It is evident that there are mistakes of numerals in some cases, e.g. in Column I., where the Agerept and Avoîrîst are made equal, both being only ⅟₁₆ of the first degree or Farmân, and also in Col. II. we have the Agerept greater than the Avoîrîst and Aredûs. But in Columns III. IV. and V. we get some elements of regularity. Two of them at least introduce coined money, thus giving us an indication that it is owing to the constant effort to make the lower weight conform to the monetary units of the various periods at which the Commentaries were written that the confusion has in great part arisen. We find the Farmân = 3 dirhams of 4 mads, to 3 coins of 5 annas, and to 3½ coins. Dr West, calculating the anna on the basis of the old rupee of Guzarat (Pt. III., p. 180), makes the coin of Col. IV. = 50 grains Troy, the old rupee being less than its present weight (180 grains). The Farmân in this case is 150 grains. The 3 dirhams of 4 mads each probably are the same in amount. So too are the three coins and a half of Col. IV. In which case each coin must weigh 43 grains (150 ÷ 3½ = 42⁶⁄₇), that is the regular weight of the dirhams struck by the Arab conquerors of Persia. Comparing Cols. III. and IV., we shall find the Agerept worth respectively 53 dirhams and 16 stirs, the Avoîrîst set at 73 dirhams and 25 stirs. We find then a very close approximation in comparative values. The same proportion for all practical purposes exists between the coin of 5 annas (50 grains) and the coin of 43 grains, as between the 53 dirhams, and 16 stirs and 73 dirhams and 25 stirs. But it is evident that in Col.