[2] The reconstructed argument of the text is as follows: Appu is a rich man, but he is unhappy because he has no son.
Eventually, Appu's wife gives birth to a first son, named Idalu (mḪUL-lu) "bad, evil".
At this point the text alludes to a rite of name-giving, paralleled in the Song of Ullikummi, where the newborn is set on the knee of the father.
When both sons have reached adult age, Idalu suggests that they divide the paternal estate among them.
It appears to deal with litigation between the brothers; Idalu seems to take Handanza to court before the sun-god at Sippar.