(M503) The temples had further a variable revenue from private sources. There were many gifts and presents given voluntarily, often as thank-offerings. The temple accounts give extensive lists of these from the earliest times to the latest. They were of all sorts, most often food or money. But they were often accompanied by some permanent record, a tablet, vase, stone or metal vessel, inscribed with a votive inscription. These form our only materials for history in long spaces of time. (M504) Sacrifices were, of course, largely consumed by the offerers and those invited to share the feast. But the temple took its share. The share was a fixed or customary right to certain parts. For one example, the temple of Shamash at Sippara had its fixed share of the sacrifice, taking “the loins, the hide, the rump, the tendons, half the abdominal viscera and half the thoracic viscera, two legs, and a pot of broth.” The usage was not the same at all temples. In the temple of Ashur and Bêlit at Nineveh we have a different list.(541) For the parallels with Mosaic ritual, and the Marseilles sacrificial tablet, see Dr. J. Jeremias, _Die Cultus Tafel von Sippar_. The list was drawn up by Nabû-aplu-iddin, King of Babylon B.C. 884-860.(542) (M505) This was of course a variable source of income, depending upon the popularity of the cult and the population of the district. It was also perishable and could not be stored. It is certain that in some cases this source of income was so large that the temple sold its share for cash.(543) This must be carefully distinguished from the _ginû_ and _sattukku_ mentioned on page 208, which were constant and regular supplies. (M506) The temple was also a commercial institution of high efficiency. Their accumulations of all sorts of raw products were enormous. The temple let out or advanced all kinds of raw material, usually on easy terms. To the poor, as a charity, advances were made in times of scarcity or personal want, to their tenants as part of the metayer system of tenure, to slaves who lived outside its precincts, and to contractors who took the material on purely commercial terms. The return was expected in kind, to the full amount of advance, or with stipulated interest. Also in some cases, especially wool and other clothing stuffs, in made-up material. Definite fabrics, mostly garments and rugs or hangings, were expected back. Some quantity was needed for garments and vestments for temple officials, some for the gods. But a great deal was used for trade. We have references to temple treasuries and storehouses from the earliest times to the latest.