Fragments of varying size from a papyrus roll, written on one side along the fibres, with the back being blank except for the strips glued onto it in order to strengthen the surface, which bear writing. Portions of 36 columns survive; each column contained between 37 and 40 lines, being 95 mm wide and 180 mm high. The space between the columns measures on average 20 mm; the upper margin survives to 23 mm and the lower to 27 mm. The surface is occasionally damaged.
The fragments are housed in ten glass cases, named Papyrus 732 (1), Papyrus 732 (2), Papyrus 732 (3), Papyrus 732 (4), Papyrus 732 (5), Papyrus 732 (6), Papyrus 732 (7), Papyrus 732 (8), Papyrus 732 (9), Papyrus 732 (10); they are mounted on cardboard with the exception of the fragments housed in Papyrus 732(2), Papyrus 732(7), Papyrus 732(9), and Papyrus 732(10), the back of which displays written strips of papyrus added later as a support. The unplaced fragments are housed in Papyrus 732(1).