Why Some Scholars Think That Genesis is Related to these Babylonian Myths
 

1.  Similar openings: (e.g, formlessness and use of the image of the world being founded on "deep waters")

a) Babylonian:
 When above, the heaven had not yet been named,,
And below, the earth had not yet been called by a name;
When the waters of Apsu ... and Tiamat ... still mingled their waters together,
And no pasture land had been formed and not even a reed marsh was to be seen;
When none of the other gods had been brought into being,
When they had not yet been called by their names and their destinies had not yet been fixed,
At that time were the gods created in the depths of the waters....

b) Genesis:
 In the beginning ... the earth was without form and void, and darkness was upon the face of the deep (waters);  and the spirit of God was moving over the face of the waters .…

[Note that the Genesis account goes on to talk about the creation of a "firmament" or "dome" in the midst of the waters that separates the waters (above) from the waters (below).]

2. Similar division between upper and lower waters:

 a) Babylonian:
  “He split her [Tiamat, the watery chaos] open like a mussel into two parts; 
Half of her he set in place and formed the sky (therewith) as a roof.
He fixed the crossbar and posted guards;
He commanded them not to let her waters escape.

 b) Genesis:
  And God said, “Let there be a firmament in the midst of the waters, and let it separate the waters from the waters.”  And God made the firmament and separated the waters which were under the firmament from the waters which were above the firmament.

  * Some versions translate firmament as a "dome" in the heavens.  Note how this image is reminiscent of  Tiamat being split like a shell-fish into two parts;  one half-shell being placed above to form the sky.

3. Similar construction of the heavens and creation of the days and seasons: (there is a lot of "dividing" and "making" and "fixing" in place)

 a) Babylonian:
  He fixed as Esharra, the Great Abode, its likeness, which he made as the firmament.  Anu, Enlil and Ea he made occupy their places.  He constructed stations for the great gods, fixing their astral likenesses as constellations ... After, he defined the days of the year ... created the stars ....

 b) Genesis:
  And God said, “Let there be lights in the firmament of the heavens to separate the day from the night;  and let them be for signs and for seasons and for days and years, and let them be lights in the firmament of the heavens to give light upon the earth” ... And God made the two great lights, the greater light to rule the day, and the lesser light to rule the night;  he made the stars also.  And God set them in the firmament of the heavens to give light upon the earth ....

4.  Similarities in the creation of Man (between Gilgamesh and Gen 2):

 a) Babylonian:
  Although in Enuma Elish, the creation of man is from blood, note that in another Babylonian Epic, Gilgamesh, man is fashioned from the clay of the earth (like a potter fashions clay, "pinching it off" at the top)

 b) Genesis:
  ... then the Lord God formed man of dust from the ground ....

5. Similar accounts of a "garden":

 a) Babylonian:
  In the Gilgamesh epic, Gilgamesh arrives during his voyages at a wonderful oasis, where there are the trees of the gods, with branches of lapis-lazuli and wonderful fruit.

 b) Genesis:
  And the Lord God planted a garden in Eden, in the east;  and there he put the man whom he had formed.  And out of the ground the Lord God made to grow every tree that is pleasant to the sight and good for food ....

6. Similarities in accounts of the Flood:

Similarities between Utnapishtim in Gilgamesh and Noah in Genesis:

 * both ordered to build a ship, take all living things aboard
 * flood destroys all mankind
 * sending out of a dove from the boat that comes back, indicating no dry land
 * ship comes to rest finally on a mountain
 

Having looked at some of the similarities, let's now take a look at some of the differences:


 
Differences Between the Two Creation Accounts
 
 
Babylonian Myths
Genesis
Enuma elish refers to a multitude of divinities emanating from the elementary world-matter (Apsu and Tiamat, male and female principles) One divine principle, existing apart from and independently of any cosmic matter

The universe has its origin in the generation of numerous gods and goddesses personifying cosmic spaces or forces in nature, and in the orderly and purposeful arrangement of pre-existent matter;  the world is not created in the bibilical sense of the term (the creation of absolutely everything), rather it is fashioned after the manner of a human craftsman (out of the dead body of a primal goddesss)

Creation seen as the result of a great battle against chaos. Creation account envisions making the things in the universe from formerly existing stuff. The gods only name things that were already there.

The gods are created and subject to nature. Mardok has parents, whom he must kill.
There stands at the very beginning one God, who is not co-united or coexistent with an eternal world-matter and who does not first develop Himself into a series of separate deities but who creates matter out of nothing and exists independently of all cosmic matter and remains one God to the end.

God creates by His Word, from nothing.  Here the world is created by the sovereign word of God, without recourse to all sorts of external means.  God speaks, and it is;  he commands, and it stands fast.

God is the origin and ruler of all nature.
The sun and moon are gods. These are not gods, nor the abode of gods, but merely "luminaries" that also measure time. They are creatures in the service of God, just like other creatures.
Man is created out of the blood of a dead god (perhaps even a devil among the gods)  Man is created out of the earth.
The whole of creation is the result of violent struggle. Apsu and Tiamat want to kill all the gods because they can't sleep at night. Mardok slays Tiamat and Kingu; from the corpse of Tiamat, he fashions the universe, and from the blood of Kingu, he brings forth man. The earth, as with all of creation, is said to be "good, very good."
Man is created to serve the gods in order that the gods may be at ease. Man is created in the image of a holy and righteous God, to be the lord of the earth, the air, and the sea;  he is created in order to enjoy the gift of creation, which is prepared precisely for him.
 
 
 
Differences Between the Two Flood Accounts
 
Utnapishtim
Noah
The Flood is the result of an argument between the gods whose rest (like that of Apsu and Tiamat) was being disturbed by the noise of man. The Flood is the result of God's justice due to the sin of man. 
Furthermore, the gods cower like dogs in fear once the flood starts, regret their action, and then hungrily gather around Utnapishtim's sacrifice at the end like flies around honey. Noah gives thanks and God recognizes this by making a covenant with him.
The salvation of the hero is done secretly; Utnapishtim is whisked away to "reside far away, at the mouth of the rivers" where he alone enjoys immortality. The salvation of the hero has reper-cussions for all of mankind. Noah is not whisked away. Rather he is commanded, like the first man, to multiply and fill the earth. Although his offspring are not more righteous than the people punished in the Flood, yet God promises that there shall never again be another great Flood.
 

Genesis Message:

No matter how bad the situation, God is there. Even complete and utter catastrophe is part of God's plan. Although there is punishment, there is also salvation for the faithful, for those who follow God's commandments and accept His guidance.
 

Conclusion:

The author of Genesis may well have used some of the images drawn from these Babylonian epics. But these images are now part of a very different story. The author of Genesis has used the images, but dynamically reinterpreted them in accord with his own faith in a just and loving God. In fact, it seems likely that the Genesis account was written as a subtle condemnation of the theology behind the Babylonian accounts.
 

In the case of creation, the message is this: The universe is not the result of violent disputes between supernatural forces that either care nothing about man or, indeed, are inimical to him. Rather, the universe is the gift to humanity of a single, loving Creator.
 

In the case of the Flood, the message is this: The fortunes of man are not the result of violent disputes between supernatural forces that care nothing about man or, indeed, are inimical to him. Rather, even the greatest tragedies are under the control of a just and loving God.