Cuneiform records made some three thousand years ago are the basis for this essay on the ideas of death and the afterlife and the story of the flood which were current among the ancient peoples of the Tigro-Euphrates Valley. With the same careful scholarship shown in his previous volume, "The Babylonian Genesis," Heidel interprets the famous Gilgamesh Epic and other related Babylonian and Assyrian documents. He compares them with corresponding portions of the Old Testament in order to determine the inherent historical relationship of Hebrew and Mesopotamian ideas.