Hasan Ali

The _Epic of Gilgamesh_, a 3600-year 12-tablet collection, was looted from an Iraqi museum during the 1991 Gulf War, and fraudulently imported into the United States. In September, 2021, UNESCO facilitated its repatriation to Iraq, which is seen as an occasion to consolidate Iraq’s efforts to rebuild its legacy, since the _Epic of Gilgamesh_ is of immense cultural, historical and religious value for Iraq The current study examines the _Epic of Gilgamesh_ in the light of the ancient Sumerian and Akkadian traditions. This collection of tablets carries a great legacy of the contemporary Babylonian and Mesopotamian beliefs and socio-religious values, also evident in the use of cuneiform and clay tablets, being ancient forms of writings. The study made use of content analysis and historical and analytical approaches to retrieve data through a documentation research design. The study found that the _Epic of Gilgamesh_ is not only a work of religious literature, but a treatise on civilization. On one hand it narrates the stories engrained in the Mesopotamian mythology, such as those of Ninsun, Shamash and Utnapishtim; on the other hand, owing to its content, literary style and tone, characterization and symbolism, this study would be a great contribution to relive the story of Gilgamesh from current literary, and socio-religious perspective and provide a comprehensive account of the legacy and inheritance that it brings in for the modern generation.