Issued by the Iranian ruler Nader Shah (r. 1736–1747) at the request of Armenian merchants from Agulis (now in the Azerbaijan Republic) between December 1742 and January 1743, it is written in Shekasteh Nastaliq script.

The empire's economic crisis forced the government to demand large sums from inhabitants of various settlements, including wealthy merchants who faced heavy fines and additional taxes.

[1] Hovhannes (Ovānis) and Martiros (Mardīrūs) were merchants from Agulis who departed the town in the mid-eighteenth century, transferring their property to the St. Tovmas Monastery.

Their documents, including purchase deeds, are part of the Armenian annotations detailing estates and property bestowed to the monastery by residents who left Agulis.

[3] The wealthy Armenian merchants from Agulis, who had extensive trade connections within the Ottoman Empire and the eastern South Caucasus, were the recipients of the decree.

[4] This decree sheds light on the economic policies under Nader Shah's regime and the tactics employed to extract money and impose additional taxes on merchants.

The relentless pressure on the administration to maximize revenue from all subjects undermined the effectiveness of these decrees, resulting in disorder and violence from Nader Shah's officials.