“Just as a great king might exercise wide dominion in the world but needed to sleep and eat, so too the Mesopotamian gods were ascribed universal dominion but had physical, social and aesthetic needs that their human subjects were created to serve (Oppenheim 1977: 183–98).
Thus temples of the gods were at first houses then palatial structures where the god ruled as a householder and dignitary (Oppenheim 1961: 158–69). The god’s house was provided with sleeping quarters, audience chambers, storerooms and dining halls in which choice foods were served and music performed. There were gardens for the god’s enjoyment and dalliance. Their homes were appointed in luxurious style with works of art, commemorative inscriptions and treasuries of offerings, gifts and valuables.
The gods travelled to visit other gods and entertained each other with feasts accompanied by speeches and heavy drinking. Like any good householder, the gods were concerned with the stewardship of their domains. The Sumerian goddess Nanshe, for example, is described in a hymn as searching out fraud and embezzlement in her household accounts ( Jacobsen 1987a: 131; Heimpel in Hallo 1997: 526–31).
The gods were understood to be physically present at will in an image (Hallo 1983) that was dressed and adorned with special clothing, jewelry and headdresses. Destruction of the image or its removal by an enemy was a disaster for the community, demanding a theological explanation: the deity was angry with his city or her people, even if no cause for this anger could be established, and had forsaken both the image and the community.
Return of an abducted image was a moment of jubilation and renewal of patriotic feeling, as when the lost statue of Marduk was returned from its captivity in Elam by the Babylonian king Nebuchadnezzar I (twelfth century BCE).
Some Mesopotamian authors speculated on the relationship between an object produced by human craftsmanship and a universal cosmic power, asserting, as in the Epic of Erra, that the image was primeval and the craftsmen uncanny, with later human counterparts permitted by the gods to make repairs (Foster 1996: 765). However, reports of theft of divine apparel or jewelry suggest that not all Mesopotamians were awed by images of the gods.”
Benjamin R. Foster, “Gods in Their Dwellings,” John R. Hinnells, ed., A Handbook of Ancient Religions, 2007, pp. 181-2.