Historians are mixed when it comes to where the document came from originally. It may have been written by Paulinus for King Edwin of Northumbria. It may have been created for the use of Offa of Mercia. Others have not suggested a place or reign, but a particular period of time for when it was probably written—between 670-690. Historians are not certain what the exact reason was for creating the list. Most seem to agree it was probably a tribute list. There are signs that the list was updated over a period of time. So it may have had more than one purpose.