This is a calligraphic work by Queen Inmok, the second wife of King Seonjo of the Joseon Dynasty, who excelled at the art. The contents of the writing have been interpreted as a comparison of herself and her stepson King Gwanghaegun to an old cow and its whipping master, respectively. At that time, she was in a difficult situation due to the power wielded by the the Daebuk (Great Northerners) political faction.