structural:summarization
Interpretations in modern assyriology

Dina Katz, an authority on Sumerian afterlife beliefs and funerary customs, considers the narrative of Inanna's descent to be a combination of two distinct preexisting traditions rooted in broader context of Mesopotamian religion.

In one tradition, Inanna was only able to leave the underworld with the help of Enki's trick, with no mention of the possibility of finding a substitute. This part of the myth belongs to the genre of myths about deities struggling to obtain power, glory etc. (such as Lugal-e or Enuma Elish), and possibly served as a representation of Inanna's character as a personification of a periodically vanishing astral body. According to Katz, the fact that Inanna's instructions to Ninshubur contain a correct prediction of her eventual fate, including the exact means of her rescue, show that the purpose of this composition was simply highlighting Inanna's ability to traverse both the heavens and the underworld, much like how Venus was able to rise over and over again. She also points out Inanna's return has parallels in some Udug-hul incantations.

Another was simply one of the many myths about the death of Dumuzi (such as Dumuzi's Dream or Inana and Bilulu; in these myths Inanna is not to blame for his death), tied to his role as an embodiment of vegetation. She considers it possible that the connection between the two parts of the narrative was meant to mirror some well attested healing rituals which required a symbolic substitute of the person being treated.

Katz also notes that the Sumerian version of the myth is not concerned with matters of fertility, and points out any references to it (e.g. to nature being infertile while Ishtar is dead) were only added in later Akkadian translations; so was the description of Tammuz 's funeral. The purpose of these changes was likely to make the myth closer to cultic traditions linked to Tammuz, namely the annual mourning of his death followed by celebration of a temporary return. According to Katz it is notable that known many copies of the later versions of the myth come from Assyrian cities which were known for their veneration of Tammuz, such as Ashur and Nineveh.