A debt was pardoned by the chief of Tondo on the island of Luzon and recorded on the Laguna Copperplate Inscription, the earliest known calendar-dated document found in the Philippines.

Tondo, sometimes referred to as the Kingdom of Tondo, was a Tagalog and Kapampangan settlement which served as a major trade hub located on the northern part of the Pasig River delta on Luzon Island. Together with Maynila, the polity (bayan) that was also situated on the southern part of the Pasig River delta, Tondo had established a shared monopoly on the trade of Chinese goods throughout the rest of the Philippine archipelago, making it an established force in trade throughout Southeast Asia and East Asia.

Luzon is the largest and most populous island in the Philippines. Located in the northern portion of the Philippine archipelago, it is the economic and political center of the nation, being home to the country's capital city, Manila, as well as Quezon City, the country's most populous city. With a population of 64 million as of 2021, it contains 52.5% of the country's total population and is the 4th most populous island in the world. It is the 15th largest island in the world by land area.

The Laguna Copperplate Inscription is an official acquittance certificate inscribed onto a copper plate in the Shaka year 822. It is the earliest-known, extant, calendar-dated document found within the Philippines.