The plate was not part of any of the early sales or collections and is probably not in existence.

Around 1630 Rembrandt made several etchings of old men, as did his companion Jan Lievens. This is one of the two he made in the same year of the same subject (the other being B 325). Since the light is coming from above, part of the face is covered by shading.

There is a similar painting (Corpus A26, Bredius 602, in the Germanisches Nationalmuseum in Nurnberg) dating about 1628, in which the same model is used, but now as St. Paul at his writing desk.
Rembrandt made several drawings of an old man with a long beard in the same period, like Benesch 38, in the Nationalmuseum in Stockholm and Benesch 39 (in red chalk) now in the Louvre, formerly attributed to Gerard Dou.
Rembrandt made two more etchings of this subject in the period 1630-1631, see B 291 and B 325.

NH lists three copies in the same direction. Copy A is by Costantino Cumano (100 x 82 mm, WB 3). Copy B is anonymous, inscribed Rembrandt 1630 (99 x 80 mm, WB 2).
Copy C is by Ignace Joseph De Claussin (178 x 123 mm, WB 1).
In turn Rembrandt’s portraits of old men with beards have inspired many other artists. Like Michael Willman of whom a similar portrait (in reverse) is included in the collection ‘Rembrandt in Black & White’, nr 309. It is generally considered to be a copy of B 260 (NHD 84).

The etching is considered as special by Rovinski.
The plate was made by a pupil according to Coppier and Singer.

All authors list one state only, NH lists a unique 2nd state in which additional hair is seen next to the right ear. Nowell-Usticke lists a trial proof before the plate was cut (size 99 x 82 mm). In intermediate prints there is wear showing in the dark folds of the robe. In late impressions the hair at right is almost worn out.
NU reports a very badly worn and painted impression probably dating to the 18th century.
Rovinsky reports a 2nd state, but it seems to be a reproduction of Dutuit’s retouched heliogravure.

The only known copy of Nowell-Usticke’s trial proof was in his own collection.
There is an impression in the Lugt collection verso of a 1st state of Man wearing a close-fitting cap (B304), possibly a maculature.
There is a counterproof in the Fitzwilliam Museum Cambridge.
The only impression of the 2nd state is in the Fondation Custodia (Lugt collection) in Paris.

In the 1st state: Double-headed eagle.

H 28, BB 30-K, G 286, M 31, Mz 38, RA 824-826, Cl 305,W 310, Bl 283, Du 305, CD 28, S 131.
Hinterding 2008, p. 549-551; Baas 2015, p. 94-95;

NH: 1st state of II/WB: Only state.
A good impression on western paper, the extra hairs of the 2nd state (NH) missing.
Sheet 99/97 x 84/83 mm, thread margins of 1 to 2 mm at three sides, cut at the platemark at the top (+4%).
No watermark, horizontal chain lines at approx. 27 mm.

In the collection of the hydrographic entrepreneur and collector Adalbert Freiherr von Lanna (Vierhof 1836-1909, Prague, Lugt 2773). His mark in brown ink verso, with handwritten in graphite 8085.
It was probably is his posthumous sale with Gutekunst (Stuttgart) in May 1909.

Rembrandt in Zwart-Wit, Westfries Museum (Hoorn), Het Markiezenhof (Bergen op Zoom), Stedelijk Museum Zutphen, Het Hannemahuis (Harlingen), Museum Gouda, Jan ten Horne Museum (Weert), Stadsmuseum Harderwijk, March 2013-August 2015; Stedelijk Museum Vianen, October 2017 – January 2018;
Rembrandt in Black & White: Schloβ Britz (Berlin), Bozar Expo (Brussels), November 2015-May 2016;
Rembrandt, fotograaf avant-la-lettre, Museum De Reede (Antwerp), January – May 2023;
Rembrandt, 17th century photographer, Daegu Art Museum (Korea), November 2023 – March 2024;
Rembrandt, de fotograaf, Westfries Museum (Hoorn), June 2024 – January 2025;