The contents of the two fragmental accounting documents S.4657 and BD09282 are very similar in general and even share many accounting items in common. Although there is no specific mention of the name of the temple and exact dates, a comparison of some information about the figures in S.4657 and BD09282 with other Dunhuang documents suggests that the two manuscripts must have originated from the Bao’en Temple at Dunhuang, and were likely written around 978 AD.
