In this paper the capacity limits of technological devices used in ancient Egypt are used to explain the Biblical phrase that in accounting for grain the Egyptians ran out of numbers.
Davis, Harry Zvi
"Accounting measurement and capacity limits of technological devices,"
Accounting Historians Journal: Vol. 13
, Article 14.
Available at: https://egrove.olemiss.edu/aah_journal/vol13/iss2/14