As already mentioned, the Spanish version of the "Halakhot Gedolot", probably made about 1000, adopted these four sections as a complete treatise; hence one would not be far wrong in setting the 9th century as the date of composition. The first four sections date from a much earlier period. From their contents they may even have been an independent collection already in existence at the time of the Tannaim. At any rate this collection contains much that is old, even if it can not be proved that the "Megillat Ḥasidim," which is cited in Abot de-Rabbi Natan, is identical with the treatise under discussion.