There is no proof that Yṯʿʾl and Ḥyw were kings (cf. Mʿīn 18); nonetheless, in the Madhabaean period, the dating of the text is conveyed by the typical formulaic expression b-ywm plus the name of the ruling kings. Concerning Yṯʿʾl, see also Maʿīn 43.
1 [... ...] the Treasury (or the priestly class) built Mḫbbww, with the help of Wd, Nkrḥ and Mtbqbṭ, at the time of Yṯʿʾl and Ḥyw, during the kabirate of Yrfʾ.
Bron, François 1998. Maʿīn. Fasc. A: Les documents. Fasc. B: Les planches. Inventaire des inscriptions sudarabiques. 3. Paris: de Boccard / Rome: Herder. [Académie des Inscriptions et Belles-lettres; Istituto italiano per l'Africa e l'Oriente]
Mordtmann 1897
Mordtmann, Johannes H. 1897. Beiträge zur minäischen Epigrafik. (Ergänzungshefte zur Zeitschrift für Assyriologie, 12. Semitistische Studien). Weimar: E. Felber.