The book initially addresses Sumerian heroic tales, which are scattered tales with multiple protagonists. It traces how the Babylonians combined these scattered tales into a single narrative structure, organized by a single plot and featuring a single hero. Unifying the scattered tales and integrating them into a single structure, with a single plot and a single hero, and referring to a founding era, meant the creation of a new genre, which we now call the epic. This was then completed by examining the genre's characteristics, social function, and internal mechanisms for transmitting and performing the epic within its ancient cultural context, both as an oral text and as a written work. The book also focused on extracting the basic units in the construction of the epic. Because the epic simultaneously encompassed a symbolic structure, both alongside and separate from the narrative structure, the research addresses the symbolic structures the epic attempted to exploit. The book presents a literary study of an ancient text. This means investing in the entirety of the humanities, as long as these fields exist in border regions, so that they are recruited into a set of the most modern temporal approaches that have proven their ability to analyze texts and positively trace their sources. The epic text is also preserved as belonging to its past and distant past, when it was a pioneering work in which human consciousness explored its ability to solve the problems of its time. Therefore, the research will address this text by placing it within its temporal framework, but with a modern methodological set that responds to the latest methodological achievements devised by our era.