The Ostrogoths lacked both the infrastructure and the legal authority to strike substantial bronze coinage of their own in the early sixth century, so they did the practical thing: they took worn Roman imperial bronzes still circulating in Italy and countermarked them to give official sanction to a new valuation. This particular piece began life under Vespasian, founder of the Flavian dynasty, before being re-monetized by Theodoric's administration roughly four centuries later.
The 42 nummi denomination is specific to the Ostrogothic reckoning system, which divided the old Roman follis on different terms than Byzantine practice. The host coin's original value was irrelevant — only the punch mark counted.
The Ostrogoths lacked both the infrastructure and the legal authority to strike substantial bronze coinage of their own in the early sixth century, so they did the practical thing: they took worn Roman imperial bronzes still circulating in Italy and countermarked them to give official sanction to a new valuation. This particular piece began life under Vespasian, founder of the Flavian dynasty, before being re-monetized by Theodoric's administration roughly four centuries later.
The 42 nummi denomination is specific to the Ostrogothic reckoning system, which divided the old Roman follis on different terms than Byzantine practice. The host coin's original value was irrelevant — only the punch mark counted.