Nili Samet, «The Gilgamesh Epic and the Book of Qohelet: A New Look», Vol. 96 (2015) 375-390
This paper re-examines the relation between the Gilgamesh tradition and Qohelet. It presents formerly recognized analogies between the two texts, along with a newly identified parallel. Analysis of the data indicates that Gilgamesh is the only currently known ancient text that can be considered a direct literary source of Qohelet. The paper then discusses the nature of the Gilgamesh epic used by Qohelet's author. It shows that this version is not identical with any Gilgamesh recension known to us. Consequently, an attempt is made to describe this unique Gilgamesh version, and to locate it within Qohelet's historical and intellectual context. 
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               scribe everyday life. Rather, they are typical scenes describing the
               difficulties involved in a military campaign, which may well allude
               to the heroic journey of Gilgamesh and Enkidu to the cedar forest 22.
                   The similarities between the biblical and Mesopotamian sources
               may even bear significance for the restoration and interpretation of
               the latter. In Gilgamesh, the glacis slope appears in a context too
               broken to be reconstructed on the basis of the Akkadian source it-
               self. Yet taking the Hebrew parallel into account, we may cautiously
               reconstruct Enkidu’s argument here, suggesting that this line in the
               Mesopotamian epic described the advantage of two fellows who
               are walking together on a slippery trail and support each other, versus
               the weakness of a lonely hero who walks there alone, and “when
               he falls… he has not another to help him up”.
                   We may therefore conclude that the Standard Babylonian version
               of Gilgamesh, despite its fragmentary condition, is more similar to
               the biblical passage than the ancient Sumerian version. While the
               Sumerian version from the early second millennium BCE shares
               two features with Qohelet, that is, the main idea and the three-ply
               cord metaphor, the Standard Babylonian version reveals additional
               specific parallels to the biblical text, to the extent that we may use
               Qohelet to reconstruct a broken line in the Gilgamesh epic.
                   A third parallel, not recognized thus far, may be added to the
               list. The same Old Babylonian tablet which includes the alewife’s
               counsel to Gilgamesh describes another wisdom dialogue, where
               Gilgamesh is reproved by the god Shamash for his futile aspiration
               to become immortal 23:
                       Gilgamesh, where are you wandering?
                       You cannot find the life that you seek.
                   In his response to Shamash, Gilgamesh expresses the human desire
               to experience life in full, precisely because of its limited duration 24:
                       Within the Netherworld, will rest be scarce?
                       I shall lie asleep down all the years,
                       (But now), let my eyes look at the sun so I am sated with light,
                       Is darkness far? How much light is there?
                       When may a dead man see the rays of the sun?
                  22
                     SHAFFER, “Mesopotamian Background”, 248-249; SEOW, Ecclesiastes, 189.
                  23
                     GEORGE, Gilgamesh I, 276-277.
                  24
                     GEORGE, Gilgamesh I, 276-277.