Efforts to identify the law that was in effect in Ancient Near Eastern societies must invariably come to grips with the issue of sources. This is a two-pronged problem that requires a distinction in how the term source is used. First, the term can be used with a view to the past to refer to those items that functioned as sources of law for the societies of the Ancient Near East. That is, it can refer to the entities that contained the law, just as constitutions and legislative statutes do for many modern societies today. Second, the term can refer to those items that have been preserved from the Ancient Near East and that are, in the present, sources for historians in their effort to discover Ancient Near Eastern law. Regrettably, we have limited access to the former type of source. At times it is apparent that certain royal decrees contained authoritative law, but for the majority of the rules that seem to have governed these societies, there is virtually no mention in the surviving documents regarding their source. Many scholars believe it was simply custom that functioned as the principal source of law for the inhabitants of the Ancient Near East.
First, the possible sources at the disposal of modern scholarship for doing legal-historical study of the Ancient Near East must be considered. The items that could potentially serve as sources for the legal historian are vast - so much so, in fact, that the research to date has yet to encompass them all, much less to analyze them sufficiently and synthesize their data. There are tens of thousands of extant documents (mostly clay tablets from Mesopotamia with cuneiform inscriptions) from the Ancient Near East that could be characterized as legal. The difficulty comes in deciding which material yields clear insight into the law of Ancient Near Eastern societies and which only appears to do so. Some material offers evidence that could easily lead to a distorted picture of Ancient Near Eastern law. It is problematic to accept the provisions of contracts, the stipulations of law codes, or even the verdicts of trial courts at face value and to assume they are untarnished sources for the historian.