The phrase “before the gods” means that the division shall be made on oath. Commercial life was not sufficiently developed among the Hebrews so that they needed such a law, consequently the Pentateuch contains no parallel to this.
After the erasure of five columns the laws have to do with agents or traveling salesmen.
Agents and Merchants
§ 100. [If an agent has received money from a merchant, he shall write down the amount and the amount of] the interest on the money, and, when the time has expired, he shall repay the merchant as much as he has received.
§ 101. If where he goes he does not meet with success, the agent shall double the amount of the money he received and return it to the merchant.
§ 102. If a merchant gives money to an agent as a favor, and where he goes he meets with misfortune, he shall restore the principal unto the merchant.
§ 103. If on the road as he travels an enemy robs him of anything he carries, the agent shall give an account of it under oath and shall be innocent.
§ 104. If a merchant has given to an agent grain, wool, or oil, or anything whatever to sell, the agent shall write down the price and shall return the money to the merchant. The agent shall take a receipt for the money which he gives to the merchant.
§ 105. If the agent is careless and does not take a receipt for the money he gave the merchant, money not receipted for shall not be placed to his account.
§ 106. If an agent receives money from a merchant and has a dispute with his merchant about it, that merchant shall put the agent on trial on oath before the elders concerning the money he received and the agent shall pay the merchant three times as much as he received.