"Some of these (treasures) were hidden in various locations in the Land of Israel and in Babylonia, while others were delivered into the hands of the angels Shamshiel, Michael, Gabriel and perhaps Sariel ..." writes Davila in his article.
The treatise is similar in some ways to the metallic "Copper Scroll," one of the Dead Sea Scrolls found near the site of Qumran in the West Bank. The Copper Scroll also discusses the location of hidden treasure, although not from Solomon's Temple.
The treatise describes the treasures in an imaginative way. One part refers to "seventy-seven tables of gold, and their gold was from the walls of the Garden of Eden that was revealed to Solomon, and they radiated like the radiance of the sun and moon, which radiate at the height of the world."
The oldest confirmed example of the treatise, which survives to present day, is from a book published in Amsterdam in 1648 called "Emek Halachah." In 1876, a scholar named Adolph Jellinek published another copy of the text, which was virtually identical to the 1648 version. Davila is the first to translate the text fully into English.