Watch List notes:

UNCERTAIN. Late 6th-7th centuries AD. Æ (14mm, 0.52 g, 10h). Uncertain Sasanian bust right / Fire altar with ribbons; attendants flanking. Cf. CNG E-411, lot 274; cf. CNG E-377, lot 197 (both refs for type). VF, brown surfaces. Evidence of possible flip over double strike, as well as possible undertype. Interesting.

This coin may be an official Sasanian issue, or possibly an early Islamic issue of Arab-Sasanian type. Only further research, especially with the possible undertype can untangle this Gordian Knot.