Comparative Linguistic study of the Coptic Legal Documents “Receipts” in the light of P.Heid.Kopt. 58

Abstract

The main subject in this research project is receipts; it has valuable information for the daily transactions. The sources for the Coptic Law are Legal documents written in Greek, Coptic, and Arabic. These legal documents are represented in receipts, contracts for (sale, purchase, rent, lease, marriage, divorce…etc.), documents for guarantees and taxes. The research first begins with an introduction to identify, the word "receipt" across eras. Second, display the common formulae in Demotic, Coptic and Arabic receipts. Third, the dealing with loan receipts and its structure, formulae and keywords. Publishing the P.Heid. Inv.Kopt.58. pointed out grammatical structures, personal names, geographic locations and cultural features regarding in the daily transactions, as well as in the economic situation and in the commercial transactions. Fourth, shows the importance of rent receipts and giving detailed information with sources and evidence about monasteries and their relationship with the exterior inhabitants through land rent receipts. Fifth, the wag receipts and its formulae structure, understanding the employment system through wage receipts. Sixthly, the tax receipts which represent the numerous and famous kind of all the receipts. starting with introduction of taxation system and then the characteristics of the tax receipt formulae and its keywords, then rereading of the O.NMEC 354 and prove how it is an ideal example for tax receipts. Finally, the conclusion of the research includes the outcomes and the hypotheses which could help other scholars in their research around this study and list of the references which related to this study.