” … In the Descent of Ishtar the Babylonian Underworld is called Cuthah.
This city had a famous cemetery, like Abydos in Egypt, where many pious and orthodox worshippers sought sepulture. The local god was Nergal, who symbolized the destructive power of the sun and the sand storm; he was a gloomy, vengeful deity, attended by the spirits of tempest, weariness, pestilence, and disease, and was propitiated because he was dreaded.
In Nether Cuthah, as Ea-bani informed Gilgamesh, the worm devoured the dead amidst the dust and thick darkness.
It is evident that this Underworld was modelled on the grave. In early times men believed that the spirits of the dead hovered in or about the place of sepulture. They were therefore provided with “houses” to protect them, in the same manner as the living were protected in their houses above the ground.
The enemies of the human ghosts were the earth spirits. Weapons were laid beside the dead in their graves so that they might wage war against demons when necessary.
The corpse was also charmed, against attack, by the magical and protecting ornaments which were worn by the living–necklaces, armlets, ear-rings, &c.
Even face paint was provided, probably as a charm against the evil eye and other subtle influences.
So long as corpses were left in their graves, the spirits of the dead were, it would appear, believed to be safe. But they required food and refreshment. Food vessels and drinking urns were therefore included in the funerary furniture, and the dead were given food offerings at regular intervals.
Once a year the living held feasts in the burial ground, and invited the ghosts to share in the repast. This custom was observed in Babylonia, and is not yet obsolete in Egypt; Moslems and Coptic Christians alike hold annual all-night feasts in their cemeteries.
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According to Babylonian belief, the dead who were not properly buried roamed through the streets searching for food, eating refuse and drinking impure water.”
Donald A. Mackenzie, Myths of Babylonia and Assyria, 1915.