The study of the old Syro-Mesopotamia gives us the privilege of getting close to a crucial moment in the history of humanity, the moment in which two opposite religious conceptions developed: polytheism and monotheism, the latter detaching itself like a splinter from the former. The Mesopotamian religion develops control structures aiming to fragment the absolute into analytical and impersonal components, while the biblical religion has control structures whose goal is to facilitate and govern a soul ready to accept a personal absolute, resistant to any kind of fragmentation. This volume wants to highlight the spiritual value of polytheism, according to the historically-proved accomplishments of the Mesopotamian and biblical areas. This essay is not only for those interested in the Ancient Near East or in the Bible, but also for scholars of history of religions or spirituality, or even for those who only wish to study more in depth the question of the absolute.