Abstract
The purpose of this paper is to distinguish between gu-na and gu-na ma-da. Gu-na tribute was brought by rulers of vassal states from the far distant regions as proof of their obedience to the suzerainty of the Ur III dynasty.On the other hand, gu-na ma-da was a tribute from the stationary troops on the east bank of the Tigris, where there was a strategic point against invading hostile tribes. The gu-na ma-da was introduced as a new tribute in the middle of the reign of Shu-Sin in order to strengthen military and civil governorship of the troops and to secure the political and military stability in the district.
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