Tractate Kutim (“Samaritans”) 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. Kutim addresses permitted and prohibited interactions with the Samaritan sect, who were considered Jewish in some contexts and not in others.