Advanced Talmud scholars may now avail themselves of a genuinely early commentary to Sifre Numbers. The author examines all suitable parallels to explain and harmonize very real problems in the laws of Sifre Numbers. Basser's presentation uses the same manuscripts as his earlier Pseudo-Rabad: Commentary to Sifre Deuteronomy (Scholars Press, 1994). Again, he provides thousands of notes that clarify and annotate the commentary. He has corrected scribal errors to provide the best possible text for students of Jewish law who are interested in the Medieval tradition of Midrash analysis. There is a brief Introduction in English and Hebrew while the work itself is in Medieval Hebrew.