[2-3]: Jón Helgason (1935-6, 262) expands B’s ‘mn’ (l. 3) to menn (acc. pl.) and assumes the intercalated phrase to be þat deilir menn mestu máli, taking þat deilir máli to mean ‘that settles the case, is of importance’. This requires emendation of the ms.’s mesta to mestu ‘great’, to agree with máli dat. sg. Although the intercalated phrase often encompasses the third l. of a helmingr in its entirety (as at 8/3, 17/3, 22/3 and 35/3), it does not always do so (cf., e.g., 61/3). The ms. reading mesta may be preserved here by taking it as qualifying miskunn ‘mercy’ (l. 4) and, in agreement with Sveinbjörn Egilsson, Finnur Jónsson and Black, expanding ‘mn’ to mann, and construing this as part of the main cl.