Agostini remarks that the inscription shows some uncertainties in the letters' engraving. In l. 1, after the dedicatory verb, he prefers the reading of a ṯ to that of a ʿ. However, as this is most probably the first letter of a theonym, one could tentatively restore (ʿ)[ṯtr], that is the patron deity of the temple where the inscription was found.
Agostini, Alessio 2021. Il tempio di ʿAthtar dhu-Qabḍ. Le iscrizioni. Pages 151-171 in Sabina Antonini and Francesco G. Fedele (eds). Barāqish/Yathill (Yemen) 1986-2007. Volume 1: Excavations of Temple B and related research and restoration / Scavi del Tempio B e ricerche e restauri connessi. Oxford: Archaeopress.