Marduk’s Basket and the Heavenly Treasury: Comparing Charity in the Dialogue of Pessimism and Sirach

The article treats the value of economic generosity (usātu) in the Babylonian Dialogue of Pessimism and compares it to almsgiving in the biblical book of Sirach. It attempts to resolve a longstanding obscurity: whether usātu is placed in Marduk’s “ring” (kippatu) or “basket” (qappatu). External evidence suggests that, while both readings have support and a similar theological significance, the reading “basket” (qappatu) is preferable and should be related to the temple quppu, “cash box,” used for collecting donations. The article then addresses the relevance of mortality to the Dialogue’s discussion of doing usātu. Appeal to other Akkadian wisdom literature suggests that doing usātu was connected with a reward of extra life. An analysis of the theological structure of usātu in the Dialogue and Akkadian wisdom literature leads to a comparison with the theology of almsgiving and the heavenly treasury in Ben Sira and other Second Temple Jewish literature.