” … Outside the inscriptions of Babylonia and Assyria, there is but little bearing upon the religion of those countries, the most important fragment being the extracts from Berosus and Damascius referred to above.
Among the Babylonian and Assyrian remains, however, we have an extensive and valuable mass of material, dating from the fourth or fifth millennium before Christ until the disappearance of the Babylonian system of writing about the beginning of the Christian era.
The earlier inscriptions are mostly of the nature of records, and give information about the deities and the religion of the people in the course of descriptions of the building and rebuilding of temples, the making of offerings, the performance of ceremonies, etc.
Purely religious inscriptions are found near the end of the third millennium before Christ, and occur in considerable numbers, either in the original Sumerian text, or in translations, or both, until about the third century before Christ.
Among the more recent inscriptions–those from the library of the Assyrian king Aššur-bani-âpli and the later Babylonian temple archives–there are many lists of deities, with numerous identifications with each other and with the heavenly bodies, and explanations of their natures.
It is needless to say that all this material is of enormous value for the study of the religion of the Babylonians and Assyrians, and enables us to reconstruct at first hand their mythological system, and note the changes which took place in the course of their long national existence.”
Theophilus G. Pinches, The Religion of Babylonia and Assyria, London, 1906, pp. 2-4.