This painting enters the Museum as the work of Salomon Koninck, an attribution which remains valid until the 1963 catalogue, when, according to Valdivieso (1973), a proposal by Clotilde Brière-Misme and Horst Gerson cause it to be attributed to Abraham van den Hecken (active 1635-1655).

However, despite the harsh modelling of the facial features, the compositional arrangement and, above all, the pictorial treatment of fabrics and light, coupled with the intricate reproduction of detail -particularly in the book still-life- suggest it could be a product of Koninck`s mature style.

In keeping with Koninck`s characteristic representation of scholars, generally portrayed reading or writing, the subject -perhaps a rabbi, in view of his beard and cap- is sitting at his desk. The only part of the room visible is a wall in the background, divided into two open niches between two semicircular arches supported by a pilaster made from three fluted demi-columns embedded in the wall. A curtain separates the foreground, occupied by the scholar, from the background. The compositional structure and elements, like the book still-life and the curtain, place this work in the same sphere as Rembrandt`s Scholar at a Table with Books, which dates from 1634. It is likely that Ferdinand Bol drew inspiration from this painting for his etching Philosopher meditating, which dates from 1655. The way in which the beard is rendered, with fine dark lines over a lighter, more diffuse base, appears to reproduce the technique used in the painted image.

The model is similar to that in The Hermit, dated 1643 (Dresden, Gemäldegalerie Alte Meister) -the finely overlaid brushstrokes in the beard are again similar in both cases-, the Old Rabbi seated by an Altar (Turin, Galleria Sabauda), as well as the seated rabbi writing in Daniel explaining Nebuchadnezzar`s Dream of the Four Kingdoms (Kedleston Hall, Derby, NT). On the other hand, the cloth that covers the table is reminiscent of the one that appears in Old Man counting his Coins (private collection).

There is a replica of this painting in the Museum of Copenhagen, Old Man at his Desk (inv. KMS sp487), dated 1635 and attributed to Adriaen Verdoel (ca. 1620-1675). However, Fred Meijer (in a note to the author) considers it to be a workshop replica of the Prado original (Posada Kubissa, T.: Pintura holandesa en el Museo Nacional del Prado. Catálogo razonado, 2009, p. 305).