Murgud is a three-column list of words in the format Sumerian - Akkadian - Akkadian. Many of the entries are drawn from the bilingual (Sumerian - Akkadian) thematic list Ura, with a more common or less archaic Akkadian word in the third column. For that reason Murgud has often been described as a commentary to Ura, a classification that raises both conceptual and practical problems. The talk will briefly discuss the history of Ura and Murgud in the first millennium BCE as well as the various formats of commentary texts in this period, in particular commentaries to lexical texts. We will then consider the advantages and disadvantages of labeling Murgud as a commentary.