The beliefs of ancient Mesopotamia included many important topics, which looked into the secret of man’s existence, life, and well-being, and the matter went beyond that when he beliefs with his death or the cessation of his life, so the idea of death for him was mysterious, frightening, or chilling the soul, and surrounded by the unknown. So the study of death and life is one of the topics, which draws knowledge of the emotional state towards knowing mortality and how to deal with it, especially, when the people of Mesopotamia thought about, all this leading us to a better understanding of death. The people of Mesopotamia did not doubt about the inevitability of death for man, and made immortality the share of the gods, but Mesopotamian mythological thought leads us to differentiate between the death of gods and the death of humans. Through literary texts we know that the death of gods means disappearing and then appearing or returning again. It also means changing from one state to another as a result of an act that was not death in the true sense, but rather it is their transformation from one state to another. Or they took the permanent form or nature consecrated to them after they were killed, or the final stable form whose accompanying entity was known.
