Possibly: 'Blessing [from God to] ... 'Abdullah'
Three comparable capitals in the Museo Arqueológico Provincial de Córdoba, attributed to Cordoba or Madinat al-Zahra, illustrate the evolution of this type of capital in Umayyad Spain during the reigns of Abd al-Rahman III (912-961 AD) and al-Hakam II (961-976 AD) (see J. Dodds (ed.), Al-Andalus: The Art of Islamic Spain, New York, 1992, nos.37 and 38). The form, which derives ultimately from the classical Corinthian prototype, assumed a more lacey, stylised appearance in the Visigothic and early Umayyad periods, influenced by trends in the Byzantine world where the tendency to drill rather than carve resulted in a more 'honeycombed' effect.
A comparable example can be found in the Museo de la Alhambra (Arte Islámico en Granada: Propuesta para un Museo de la Alhambra, Granada, 1995, p.257, no.56), which evinces a similar two-tiered acanthus design and the egg-and-dart minor band. These features are also shared by capitals from Madinat al-Zahra, including a dated example in the al-Sabah Collection, Kuwait (ibid., p.247, no.39), which bears the name and titles of al-Hakam and the year 362 AH/972-3 AD. A further capital stylistically similar to the present example was published in Les Andalousies de Damas à Cordoue, Paris, 2000, p.106, no.75.