The earliest and most complete Hebrew Bible ever discovered that dates back more than 1,100 years is to be sold at an auction.

The ninth-century volume, referred to as the Codex Sassoon, is a critical link between the Dead Sea scrolls and the Bible of today.

It is being offered by Sotheby’s with an estimate of $30m-$50m (£25m-£42m), making it the most valuable historical document or manuscript to appear at auction.

The foundation of Judaism and other Abrahamic faiths is composed of 24 books divided into three parts – the Pentateuch, the Prophets and the Writings.

In Christianity, the texts are referred to as the Old Testament and are incorporated into the biblical canon. Islam also holds the stories of the Hebrew Bible in special regard, with many of them included in the Qur’an and other significant works of Islamic literature.

“The Hebrew Bible is the sacred, foundational text for peoples across the globe,” said Sharon Mintz, Sotheby’s senior Judaica specialist.

Mintz added, “For thousands of years, the faithful have closely studied, analysed, mediated on and delved into the holy scriptures – it is the first book of the people of the Book – to acquire wisdom and attain spiritual enlightenment.

“In Codex Sassoon, a monumental transformation in the history of the Hebrew Bible is revealed, bringing to light the full story of the Hebrew Bible that had previously never been presented in book form.

“[It] marks a critical turning point in how we perceive the history of the divine word across thousands of years and is a transformative witness to how the Hebrew Bible has influenced the pillars of civilisation – art, culture, law, politics – for centuries.”

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