Ur III receipts are the most numerous documents from the Ur III period, and quite possibly from the entire ancient Near East. All Ur III receipts were summarized in accounts (in either the 'credits' or the 'debits' section). As a rule receipts were sealed. Unsealed receipts were presumably originally encased in a sealed envelope.

In its most simple form an Ur III receipts contained only the following elements:

product
delivering agent
recipient
seal
date

The name of the delivering agent would be framed by ki …-ta, and the name of the recipient followed by the composite verb šu ti, usually in the simple form šu ba-ti ('he received').

Sample text:

Aleppo 369 (Umma, Shulgi 37th year month 4)
obverse
1. 1(diš) udu kur-ra ba-uš₂
1 sheep of the mountain (= non-indigenous), dead,
2. ki ur-ru-ta
from Urru
3. a-kal-la šu ba-ti
A(ya)-kala received.
4. iti nesag
Month: "First fruits."
reverse
(seal impression)
1. mu ^dšul-gi lugal-e bad₃ ma-da mu-du₃
Year: "Shulgi, the king, build the wall of the land".
seal
1. a-kal-la
A(ya)-kala,
2. dub-sar
scribe,
3. dumu ur-nigar{gar} šuš₃
child of Ur-Nigar, chief cattle administrator.

In very many instances of course much more detail concerning the transaction was given, very frequent too, more than one item was transferred. The resulting receipts were correspondingly more complex.

Sample text:

AUCT 3, 255 (Umma, Amar-Suen 6th year)
obverse
1. 2(diš) ^gikid šu₂ ma₂
2 mats, cover for boats,
2. ki a-gu-ta
From Agu
3. ma2 siskur₂ unu^ki
(For) the boat of offerings for Uruk
4. lugal-e-ba-an-sa₆
Lugal-ebansa,
5. šu ba-ti
received.
reverse
1. ša₃ bala
within the bala-period.
(seal impression) 2. mu a-ra₂ 2(diš)-kam ša-aš-šu₂-ru-um^ki mu-hul
Year: "šašurum was destroyed for the second time."
seal
1. lu₂-kal-la
Lu-kala,
2. dub-sar
scribe,
3. dumu ur-e₁₁-e šuš₃
child of Ur-E'e, chief cattle administrator.