There are frequent
references to tithes in the clay tablets forming part of the archives of
temples, and monthly tributes are also mentioned. We certainly may
conclude from these references that the people were taxed in some way
for the support of the temples. Ashurbanabal in one place speaks of
reimposing upon the population of the south the provision for the
_sattuku_ and _ginu_ due to Ashur and Belit[1502] and the gods of
Assyria; but, for all that, it is not certain that the regular
sacrifices at the temples partook of a popular character. One gains the
impression that, except on the occasions when the people came to the
sanctuaries for individual purposes, the masses as such had but
comparatively little share in it. In this respect the cult of the
Hebrews, which has so many points in common with the Babylonian ritual
as to justify the hypothesis that the details of sacrificial regulations
in the priestly code are largely derived from practices in Babylonian
temples, was more democratic. Closely attached as the Babylonians were
to their sanctuaries, the regular sacrifices do not appear to have been
an active factor in maintaining this attachment. A more decidedly
popular character is apparent in the votive offerings made to the
temples. These offerings cover a wide range. Rulers and people alike
felt prompted to make gifts to the sanctuaries on special occasions,
either as a direct homage to the gods or with the avowed purpose and
hope of securing divine favor or divine intercession.

The statues of themselves which the rulers from the days of Gudea[1503]
on were fond of erecting were dedicated by them as offerings to the
gods, and this avowed aim tempers, in a measure, the vanity which no
doubt was the mainspring of their action. The statues were placed in the
temples, and from Gudea[1504] we learn of the elaborate ceremonies
connected with the dedication of one of the king's colossal blocks of
diorite. For seven days all manual labor was interrupted in Lagash.
Masters and slaves shared in the festivities. The temple of Nin-girsu is
sanctified anew by purification rites, and the statue is formally
presented to the god amidst sacrifices and offerings of rich gifts. The
account given in the Book of Daniel[1505] of the dedication of
Nebuchadnezzar's statue may be regarded as an equally authentic picture
of a custom that survived to the closing days of the Babylonian
monarchy, except that we have no proof that divine