The author in this paper introduces a new reading for the legislative inscription of the city of Matara, an inscription known in literature as (Mafray/Qutra1), which contains three legislations that were put in place by its people and that concern with regulating their social lives. The paper primarily aims at discussing researcher's views of this legislature and their previous readings of the inscription and attempts to present a new reading of it focusing on new meanings for some debated words mentioned in it. This new reading is based on the understanding of the general context of the social history of southern Arabia.