” … Sometimes the bodies of the Sumerians were placed in sarcophagi of clay. The earlier type was of “bath-tub” shape, round and flat-bottomed, with a rounded lid, while the later was the “slipper-shaped coffin,” which was ornamented with charms. There is a close resemblance between the “bath-tub” coffins of Sumeria and the Egyptian pottery coffins of oval shape found in Third and Fourth Dynasty tombs in rock chambers near Nuerat. Certain designs on wooden coffins, and tombs as early as the First Dynasty, have direct analogies in Babylonia.
No great tombs were erected in Sumeria. The coffins were usually laid in brick vaults below dwellings, or below temples, or in trenches outside the city walls. On the “stele of victory,” which belongs to the period of Eannatum, patesi of Lagash, the dead bodies on the battlefield are piled up in pairs quite naked, and earth is being heaped over them; this is a specimen of mound burial.
According to Herodotus the Babylonians “buried their dead in honey, and had funeral lamentations like the Egyptians.” The custom of preserving the body in this manner does not appear to have been an ancient one, and may have resulted from cultural contact with the Nile valley during the late Assyrian period. So long as the bones were undisturbed, the spirit was supposed to be assured of rest in the Underworld. This archaic belief was widespread …
… In Babylonia the return of the spirits of the dead was greatly dreaded. Ishtar once uttered the terrible threat: “I will cause the dead to rise; they will then eat and live. The dead will be more numerous than the living.”
When a foreign country was invaded, it was a common custom to break open the tombs and scatter the bones they contained. Probably it was believed, when such acts of vandalism were committed, that the offended spirits would plague their kinsfolk.
Ghosts always haunted the homes they once lived in, and were as malignant as demons. It is significant to find in this connection that the bodies of enemies who were slain in battle were not given decent burial, but mutilated and left for birds and beasts of prey to devour.
The demons that plagued the dead might also attack the living. A fragmentary narrative, which used to be referred to as the Cuthean Legend of Creation, and has been shown by Mr. L.W. King to have no connection with the struggle between Merodach and the dragon, deals with a war waged by an ancient king against a horde of evil spirits, led by “the lord of heights, lord of the Anunaki (earth spirits).” Some of the supernatural warriors had bodies like birds; others had “raven faces,” and all had been “suckled by Tiamat.”
For three years the king sent out great armies to attack the demons, but “none returned alive.” Then he decided to go forth himself to save his country from destruction. So he prepared for the conflict, and took the precaution of performing elaborate and therefore costly religious rites so as to secure the cooperation of the gods.
His expedition was successful, for he routed the supernatural army. On his return home, he recorded his great victory on tablets which were placed in the shrine of Nergal at Cuthah.
This myth may be an echo of Nergal’s raid against Eresh-ki-gal. Or, being associated with Cuthah, it may have been composed to encourage burial in that city’s sacred cemetery, which had been cleared by the famous old king of the evil demons which tormented the dead and made seasonal attacks against the living.”
Donald A. Mackenzie, Myths of Babylonia and Assyria, 1915.