If I understand the ad, this does not include the top.
“1954 Willys M38A1 Original seats and engine with less than 41,000 miles. 24 volt battery system. Comes without arctic top. Came over from Korea. No rust. Garage stored. You can drive it today or restore it even further. All reasonable offers will be considered.
Contact Vicki at 916-704-0416”
I don’t think that’s an arctic top!