The text is read by scholars in the context of Roman law pertaining to exhumation and reburial, mentioned also by Pliny. The inscription is of interest to some authors for its indirect relationship to the historicity of Jesus, even though the text contains no reference to Jesus of Nazareth. A 2020 study of the marble's isotopes showed that the tablet came from a quarry in the Greek island of Kos, casting much doubt on the theory that it has any relationship to Jesus, and it may instead have been inscribed as a reaction to the desecration of the grave of the Kos tyrant Nikias circa 20 BCE.