In some skeptical circles, it is still fashionable to make the claim that the creation account of Genesis was in some sense borrowed from the Babylonian creation account, Enuma Elish (hereafter EE; those who hold this view are hereafter "EE proponents"). I have used a turn of phrase suggesting that the argument isn't held in all skeptical circles -- the latest fad in this regard is to attribute most of the borrowing from Egyptian sources, as Greenberg does in 101 Myths of the Bible (though he posits some Babylonian influence on stories like the Flood and Cain and Abel). Still, you will now and then run into a skeptic still in the Dark Ages intellectually, and it is thus a good idea to run through some of the arguments. (My own perception is that we would expect some similarities in EE and Genesis -- and in other creation accounts as well -- if they all derived from a common source.)
Some of the differences in the accounts are basic -- EE records "successive generations of gods and goddesses" who are subject to typical weaknesses such as hunger, thirst, and sex drive; Genesis records but one God, though He had company of unspecified nature (Gen. 1:26), with no such weaknesses. The EE is a creation account to some extent, but most of it is devoted to describing a battle between the god Marduk (the "creator" as such) and Tiamat the goddess (who ends up being the raw material of creation), and to other non-creation issues, so that after tally, only about a third of it is on the subject of creation. EE played a political and cultic role in the Babylonian religion and explained Marduk's rise to chief god of Babylon; Genesis does not mention Israel, Jerusalem, or the Temple, and served no cultic function [Sarna, Understanding Genesis, 9; I would suggest that this points to the Genesis account being more original]. But, let us move to detail. Our foundational source for this essay is Alexander Heidel's classic work, The Babylonian Genesis. (U. of Chicago Press, 1942) We will address relevant points in outline form, following the order of Genesis as required.
Gen. 1:1 In the beginning God created the heaven and the earth.
All stories must start somewhere, and the ways in which Genesis differs from EE at the very beginning is quite significant. Genesis starts us "in the beginning", at a time-point which suggests nothing before. But EE and other Babylonian creation accounts start with words like, "on the day that" or "when" -- which do not specify a beginning. The Hebrew word here means "at the first" (Numbers 15:20 "Ye shall offer up a cake of the first of your dough for an heave offering..."); the matching Hebrew word for the Babylonian record is not what is used. This feature "finds no parallels in the cosmogonies" of Babylon.
1:2 And the earth was without form, and void; and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters.
EE also supposes a watery chaos in place, and this is where EE proponents had their biggest party. The word for "deep" here is tehowm, and EE proponents leapt upon the similarity of this word to the name of the Babylonia goddess Tiamat. In the EE, Tiamat was the water-goddess who was slain by Marduk and used to make the watery chaos. It was supposed that tehom was linguistically derived from Tiamat, thus proving borrowing.
Substantial differences, first of all, render this unlikely. Tiamat was only one of two water-deities involved in this story; the other was the water-god Apsu. Tiamat was salty water; Apsu was fresh water. Apsu, at any rate, has no parallel in Genesis at all, and the tehom is inanimate. [More]
From
http://www.tektonics.org/babgenesis.html
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It is not correct to say that "Enuma elish" was adopted and adapted by the Israelites to produce the Genesis stories. As Lambert holds, there is "no evidence of Hebrew borrowing from Babylon" (1965: 296). Sj"berg accepts Lambert's opinion that "there was hardly any influence from that Babylonian text on the Old Testament creation accounts" (1984: 217). Hasel thinks rather that the creation account of Genesis 1 functions as an antimythological polemic in some cases (e.g., with the "sun," the "moon," and tnnm ('sea monsters'?), etc. (1974). One thing is clear with regard to the religious nature of the creation story of Genesis: in Genesis 1 and 2 no female deity exists or is involved in producing the cosmos and humanity. This is unique among ancient creation stories that treat of deities having personality.
Canaanite Background to Genesis 1? According to Jacobsen, "the story of the battle between the god of thunderstorms and the sea originated on the coast of the Mediterranean and wandered eastward from there to Babylon" (1968: 107). Along the same line, Sj"berg as an Assyriologist warns Old Testament scholars that "it is no longer scientifically sound to assume that all ideas originated in Mesopotamia and moved westward" (1984: 218).
Recently Day asserted that Genesis 1:2 was a demythologization of an original Chaoskampf ('chaos-battle') myth from ancient Canaan (1985: 53). However, the conflict of the storm-god Baal with the sea-deity Yam in the Ugaritic myth has nothing to do with a creation of cosmos like that of Marduk with Tiamat in "Enuma elish." Kapelrud notes that "with the existing texts and the material present so far we may conclude that they have no creation narrative" (1980: 9). Also de Moor recently demonstrated that Baal in Ugaritic literature is never treated as a creator-god (1980). I have noted elsewhere that if the Genesis account were the demythologization of a Canaanite dragon myth, we would expect the term yam 'sea,' which is the counterpart of the Ugaritic sea-god Yam, in the initial portion of the account. However, the term yam does not appear in Genesis 1 until v. 10. It is difficult to assume that an earlier Canaanite dragon myth existed in the background of Genesis 1:2.[12]
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From
http://www.christiananswers.net/q-abr/abr-c001.html