The editors do not read the first letter of the verb hqny. However, one can see the upper right part of the h. Cf. also the typology of object with al-Jawf 04.38, bearing a Sabaic text.
According to the editors, the object comes from as-Sawdāʾ and the language is undetermined. However, if the restoration of the verb hqny is correct, it may come from as-Sawdāʾor al-Baydāʾ (cf. al-Jawf 04.38).
Arbach, Mounir and Schiettecatte, Jérémie 2006. Catalogue des pièces archéologiques et épigraphiques du Jawf au Musée National de Ṣanʿâʾ. Ṣanʿâʾ National Museum. Ṣanʿāʾ: Centre français d'archéologie et de sciences sociales de Ṣanʿâʾ. [Text in French and Arabic]