This text is crucial in the debate on the chronology of the end of the reign of Maʿīn. The three main theories are based on the synchronism of the two kings of Maʿīn Wqhʾl Yṯʿ and his son ʾlyfʿ Ys²r with the king of Qatabān S²hr Ygl Yhrgb, mentioned in the text. The three different proposals of Pirenne (1956, 1961, 1990) dated the end of Maʿīn at about 75-50 BC, then 100 AD, and finally 75 AD. Wissmann 1976 hypothesized the existence of two kings named S²hr Ygl Yhrgb: one attested in the Qatabanian inscriptions of the beginning of the Christian era and the other mentioned only in M 222. In Wissmann's view, S²hr Ygl Yhrgb lived too late to be contemporary with a king of Maʿīn, if the kingdom had disappeared in the second half of the 2nd century BC on the evidence of no more mention of the royal title. Consequently, ʾlyfʿ Ys²r was considered the last king of Maʿīn and was dated back to around 120 BC. Nevertheless, Robin 1998, reconsidering the title and the triple name of the Qatabanian king and some mentions of Minaean people in late non-Minaic documents, hypothesized that the Minaean kingdom lasted until the beginning of the Christian era. A recently discovered Qatabanian document (Lion 1) seems to support Robin's theory, but this date is still under debate in the general re-assessment of the South Arabian chronology.