Bischoff (1980) considers the manuscript a personal collection or brevarium of Walahfrid Strabo's, who from 827 was in Fulda as a student of Hrabanus Maurus, and from 838 was abbot of the Reichenau Abbey. Hrabanus himself is known to have been interested in runes, and he is credited with the treatise Hrabani Mauri abbatis fuldensis, de inventione linguarum ab Hebraea usque ad Theodiscam ("on the invention of languages, from Hebrew to German"), identifying the Hebrew and Germanic ("Theodish") languages with their respective alphabets.
ᚠ feu forman | ᚢ ur after | ᚦ thuris thriten | ᚭ os ist imo |ᚱ rat end
stabu | oboro | os uuritan
ᚴ chaon thanne ᚼ hagal ᚾ naut habet |ᛁ is ᛅ ar ᛋ endi sol
diuet/cliuot
ᛐ [tiu] ᛒ brica ᛙ endi man | ᛚ lagu the leohto | ᛦ yr al bihabet
midi
Linguistically, the text is a mixture of Old Norse, Old Saxon and Old High German. It is probably based on a Danish original, maybe imported from Haithabu to Lower Germany, and adapted to the idiom of its recipients. The background of the Carolingian notation of Norse runes is that of intensified contacts between the Frankish Empire and Denmark which necessitated interpreters for economic and political exchanges.
The content of the poem are the names of the runes, connected by a few additional alliterating words as mnemonical aids. Differences in rune names are feu for fe, rat for reidh (as Anglo-Saxon rad), chaon for kaun, uncertain tiu for tyr (as Anglo-Saxon tiw), man for madr (as Anglo-Saxon), lagu for logr (as Anglo-Saxon).