The 'Doctrine of Divine Retribution' implies the process of God's meting out merited requital—punishment for evil or reward for good. In other words, that anyone with moral conduct in this life will be awarded into the 'Land of the Dead' but if you are sinful in this life then you will be punished with others in the 'Underworld". The advice that the goddess Ishtar gives to Gilgamesh is more advice for life than death. She tells him that the life of immortality that he is looking for does not exist because the makers of mankind had subject men to death along with everything else. She tells him that death is something he must accept and rather than fearing death, he needs to rejoice in the life he has now and be grateful for what he has. I