This paper presents the first edition, translation and analyse of al-Māhānī’s commentary of the Book X of Euclid’s Elements (9th century, the most ancient to have reached us) and of an anonymous’ one (prior to 968, among the first algebraic commentaries). For the first time, irrational numbers are defined and classified. The algebraisation of Elements’ X-91 to 102, on the basis of al-Khwārizmī’s Algebra, shows irrational numbers as solution to algebraic quadratic equations. The algebraic calculus makes here the first steps. On this occasion, negative numbers and their calculation rules appears. Simplifications imposed by the algebraic writings are sometimes in opposition with the conclusions of propositions conceived in a purely geometrical framework, revealing a contradiction between geometrical and algebraic goals. It will be resolved by the independant way algebra will take with mathematicians belonging to the tradition of al-Karajī and al-Samaw’al from the 11th-12th centuries on.