Hi Pierre
It is an Umayyad dirhem struck at Wasit in year 112 H (730-31 AD), under the caliph Hisham (105-125 H/ 724-743 AD)
The
obverse (lower picture) has the Muslim declaration of faith, 'There is no God except Allah. He is alone, he has no partner', and the
inscription round this says 'In the name of Allah, this dirhem was struck in Wasit in the year twelve and one hundred' starting at the top right marginal ring and pellet.
The
reverse (top picture) has two quotations (suras) from the Koran, sura 112 in the centre and sura 9, verse 33 round.
If you want to learn how to read
Islamic coins the best start is 'Arabic coins and how to read them' by Richard
Plant.
Best wishes
Alan