It is a papyrus manuscript of the Epistle of James in a fragmentary edition.

Using the study of comparative writing styles (palaeography), it has been assigned to the late 3rd or early 4th century CE.

[1] The Greek text of the codex is considered a representative of the Alexandrian text-type.

According to textual scholar Philip Comfort, 𝔓100< "generally concurs" with the Alexandrian witnesses, 𝔓74 א A and B.

[1] As of January 2011[update], it has not yet been placed in any of Biblical scholar Kurt Aland's categories of New Testament manuscripts.