Dreḫt-ī Āsūrīg (Assyrian Tree), which was transcribed in Pahlavi language during the Sassanid period, is one of the texts that appear to be "non-religious" in eastern literature. It is also one of the most ancient examples of debate and argument in the east. In the narrative, which is about the bickering of a goat and a date tree and the race for supremacy, the goat esotericly represents Zoroastrian communities dealing with animal husbandry, and the date palm tree esotericly represents the polytheistic Assyrian communities originating from Mesopotamia. In this respect, the work is also seen as a debate between Aryan and Semitic peoples. Apart from this, the text of the debate has different symbolic aspects and semantic features. The debate, which consists of a total of 121 clauses, has many translations in different languages. In the debate, a copy of which has survived between the Mehraban Kay-Khosrow codeḫ, as there are huzvarish words, It is also possible to find traces of Syriac, one of the Semitic languages. In this article, Draxt-ī Āsūrīg, which is included in the Pahlavi written heritage, has been presented with an analysis and its Turkish translation with its orthographic transcription is presented to the researchers in full. Some special concepts and symbols in the teḫt has been evaluated in order to contribute to the studies of ancient Iranian culture and literature and to the Mesopotamian studies and Zoroastrianism.