Samuel Noah Kramer suggested that the concept of a Garden of the gods or a divine paradise might be of Sumerian origin. The concept of this home of the immortals was later handed down to the Babylonians who conquered Sumer.
Sumerian paradise is usually associated with the Dilmun civilization of Eastern Arabia. Sir Henry Rawlinson first suggested the geographical location of Dilmun was in Bahrain in 1880. This theory was later promoted by Frederich Delitzsch in his book Wo lag dar Paradies in 1881, suggesting that it was at the head of the Persian Gulf. Various other theories have been put forward on this theme. Dilmun is first mentioned in association with Kur (mountain) and this is particularly problematic as Bahrain is very flat, having a highest prominence of only 134 metres (440 ft) elevation. Also, in the early epic Enmerkar and the Lord of Aratta, the construction of the ziggurats in Uruk and Eridu are described as taking place in a world "before Dilmun had yet been settled". In 1987, Theresa Howard-Carter realized that the locations in this area possess no archaeological evidence of a settlement dating 3300-2300 BC. She proposed that Dilmun could have existed in different eras and the one of this era might be a still unidentified tell.
In tablet nine of the standard version of the Epic of Gilgamesh, Gilgamesh travels to the garden of the gods through the Cedar Forest and the depths of Mashu, a comparable location in Sumerian version is the "Mountain of cedar-felling". Little description remains of the "jewelled garden" of Gilgamesh because twenty four lines of the myth were damaged and could not be translated at that point in the text.
The name of the mountain is Mashu. As he arrives at the mountain of Mashu, Which every day keeps watch over the rising and setting of the sun, Whose peakes reach as high as the "banks of heaven," and whose breast reaches down to the netherworld, The scorpion-people keep watch at its gate.