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The structure of the book is that of a reference book, with many different sections that are vital to the understanding of the myths, but that are not part of the myths themselves.

The perspective of these myths alters with each story. In most cases, the tale is told from a third-person perspective, as a witness to the actions of the gods. The narrator rarely appears to be a first-hand witness of the proceedings, but appears instead to be retelling a tale that has been told to him. Since history now shows a tradition of oral storytelling among the people of Mesopotamia, this method works well to transfer the oral story to written dialog. In a few rare cases, a tablet will appear written by the god or person of whom the tablet speaks, making portions of the tale nearly first-person. However, it is an unwritten assumption that those portions are merely written in first person view from a third party to elaborate the feelings and emotions of the gods.

Source(s)

Myths from Mesopotamia: Creation, the Flood, Gilgamesh, and Others