[T]he laws of Dt and H [Holiness Code] are frequently parallel in substance, they must therefore be derived ultimately from some common source, but they are formulated without reference to each other. With the other parts of Ex-Num, the “Priests' Code” properly so called, the parallelism of Dt is both much less frequent, and (where it is present) much less complete, even than with the “Law of Holiness.” There are no verbal parallels between Dt and P; much that is of central significance in the system of P is ignored in Dt, while in the laws which touch common ground, great, and indeed irreconcilable, discrepancies often display themselves: hence the legislation of P cannot be considered in any degree to have been one of the sources employed by the author of Dt. … […]