Tractate Sefer Torah is one of seven small tractates that addresses topics for which there is no specific tractate in the Mishnah or Talmud. These tractates are written in the terse style of the Mishnah and are likely from the time period of the Mishnah or early Talmud, but their dating and places of composition are subject to debate. Tractate Sefer Torah is almost identical to the beginning of Tractate Soferim. The first two chapters address the process of writing a Torah scroll and permitted parchments. The third chapter addresses proper treatment of a Torah scroll. The fourth and fifth chapters address names of God, the process of writing them, and the prohibition to erase them.