342 Paul Heger crucial factors that separate it from all man-made legal codices, both in the past and in the present. The theological foundation of the Israelite law, absolutely evident in Scripture, calls for different explanations of these laws than logical and literary analysis provide; we must attempt to understand their philosophical foundation and internal logic. Its unique quintessence, its source from a God who has decreed the law because He cares for His creatures, has a comprehensive influence on its spiritual and ethical character, and an overwhelming effect on its practice. In particular, the holiness of the human soul, a divine element, shaped the idea of the superiority of human life over all other considerations, and eliminated any possibility of pecuniary composition for the taking of a human life. Further, the belief that divine laws cannot be changed or abolished by humans ensured a stability of values, immune from transitory theories or particular interests. 65 Harbour Sq. #3308 Paul HEGER Toronto, On. Canada M5J 2L4 SUMMARY This study argues that the source of the law constitutes the crucial ideological and practical difference between man-made and God-given codices. In the Mesopotamian codices, while the gods grant to the sovereign the authority to govern, it is he who ultimately creates the relevant laws. He is thus the source of the law and controls its application. God is the only source of biblical law, and is involved in its implementation. This crucial difference has far-reaching consequences. In particular, Mesopotamian laws focus on the redress of harm done to humans and on disruption of human order; further, legal procedures, sanctions and modes of compensation can be changed, forgiven or abolished. Biblical law regards some infractions as harms against humans, but others are also perceived as crimes against the Lord and a disruption of the divine order. Punishments are fixed by God in both cases, and are eternal and inalterable.