Yashhal A and B are inscribed on the two faces of the same slab. According to Robin, the text A is earlier than the text B. The Early Sabaic language for this text is defined on the basis of the text A and on the editor's consideration that the ciphers are found only in Minaic and Sabaic texts. See the cultural notes in Yashhal 20 A.
The editor suggests that the letters may be part of a proper name (cf. ʾbnʿm, Rʾbnʿm or Bnʿm). However, from the photograph, it seems that a different reading could be suggested: [... ...] nʿ[... ...].
3
The cipher might have begun in the gap and therefore be higher than 24.
Robin, Christian J. 2001. Les “Filles de Dieu” de Sabaʾ à La Mecque: réflexions sur l’agencement des panthéons dans l’Arabie ancienne. Semitica 50: 113-192.