” … The conservative element in Babylonian religion is reflected by the burial customs. These did not change greatly after the Neolithic period. Prehistoric Sumerian graves resemble closely those of pre-Dynastic Egypt.
The bodies of the dead were laid on their sides in crouching posture, with a “beaker,” or “drinking cup” urn, beside the right hand. Other vessels were placed near the head. In this connection it may be noted that the magic food prepared for Gilgamesh by Pir-napishtim’s wife, when he lay asleep, was also placed near his head.
The corpse was always decked with various ornaments, including rings, necklaces, and armlets. As has been indicated, these were worn by the living as charms, and, no doubt, they served the same purpose for the dead.
This charm-wearing custom was condemned by the Hebrew teachers. On one occasion Jacob commanded his household to “put away the strange gods which were in their hand, and all the ear-rings which were in their ears; and Jacob buried them under the oak which was by Shechem.”
To Jacob, personal ornaments had quite evidently an idolatrous significance.”
Donald A. Mackenzie, Myths of Babylonia and Assyria, 1915.