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Standard Babylonian version

The Standard Babylonian version was discovered by Hormuzd Rassam in the library of Ashurbanipal in Nineveh in 1853. "Standard Babylonian" refers to a literary style that was used for literary purposes. This version was compiled by Sin-leqi-unninni sometime between 1300 and 1000 BC from earlier texts. One impact that Sin-leqi-unninni brought to the work was to bring the issue of mortality to the foreground, thus making it possible for the character to move from being an "adventurer to a wise man." The Brazilian scholar Lins Brandão saw the standard version can be seen in this sense as "sapiential literature," ("wisdom literature"), which is common in the Middle East, but this idea has not been widely accepted.

The Standard Babylonian version has different opening words, or incipit, from the older version. The older version begins with the words "Surpassing all other kings", while the Standard Babylonian version has "He who saw the deep" (ša naqba īmuru), "deep" referring to the mysteries of the information brought back by Gilgamesh from his meeting with Uta-Napishti (Utnapishtim) about Ea, the fountain of wisdom. Gilgamesh was given knowledge of how to worship the gods, why death was ordained for human beings, what makes a good king, and how to live a good life. The story of Utnapishtim, the hero of the flood myth, can also be found in the Babylonian epic of Atra-Hasis. The Standard version is also known as iškar Gilgāmeš, "Series of Gilgamesh".

The 12th tablet is a sequel to the original 11, and was probably appended at a later date. It bears little relation to the well-crafted 11-tablet epic; the lines at the beginning of the first tablet are quoted at the end of the 11th tablet, giving it circularity and finality. Tablet 12 is a near copy of an earlier Sumerian tale, a prequel, in which Gilgamesh sends Enkidu to retrieve some objects of his from the Underworld, and he returns in the form of a spirit to relate the nature of the Underworld to Gilgamesh.

In terms of form, the poetic conventions followed in the Standard Babylonian version appear to be inconsistent and are still controversial among scholars. There is, however, extensive use of parallelism across sets of two or three adjacent lines, much like in the Hebrew Psalms.