This is an ostracon, with hieratic writing on both sides.
It is from Egypt but the exact location is unknown. Scribes, schoolboys and artists used cheap (free) broken pieces of pottery or bits of limestone to practice on or for making drafts or copies of documents. They are known as ostracon (plural ostraca). This is an ostracon, with hieratic writing on both sides. It is made from limestone. We do not know how old this object is.