The Babylonian-Assyrian writings with which we are acquainted may be divided into the two classes of prose and poetry. The former class consists of royal inscriptions (relating to military campaigns and the construction of temples), chronological tables (eponym canons), legal documents (sales, suits, etc.), grammatical tables (paradigms and vocabularies), lists of omens and lucky and unlucky days, and letters and reports passing between kings and governors; the latter class includes cosmogonic poems, an epic poem in twelve books, detached mythical narratives, magic formulas and incantations, and prayers to deities (belonging to the ritual service of the temples). The prose pieces, with scarcely an exception, belong to the historical period, and may be dated with something like accuracy. The same thing is true of a part of the poetical material, particularly the prayers; but the cosmogonic and other mythical poems appear to go back, at least so far as their material is concerned, to a very remote antiquity, and it is difficult to assign them a definite date. Whether this oldest poetical material belongs to the Semitic Babylonians or to a non-Semitic (Sumerian-Accadian) people is a question not yet definitely decided. The material which comes into consideration for the solution of this problem is mainly linguistic. Along with the inscriptions, which are obviously in the Semitic-Babylonian language, are found others composed of words apparently strange. These are held by some scholars to represent a priestly, cryptographic writing, by others to be true Semitic words in slightly altered form, and by others still to belong to a non-Semitic tongue. This last view supposes that the ancient poetry comes, in substance at any rate, from a non-Semitic people who spoke this tongue; while on the other hand, it is maintained that this poetry is so interwoven into Semitic life that it is impossible to regard it as of foreign origin. The majority of Semitic scholars are now of the opinion that the origin of this early literature is foreign. However this may be, it comes to us in Babylonian dress, it has been elaborated by Babylonian hands, has thence found its way into the literature of other Semitic peoples, and for our purposes may be accepted as Babylonian. In any case it carries us back to very early religious conceptions.