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Why, my friend, do you raise such unworthy objections? Who, my friend, can go up to heaven? The gods dwell forever in the sun, people's days are numbered, whatever they attempt is a puff of air. Here you are, even you, afraid of death, what has become of your bravery's might?
What is Gilgamesh commenting (to Enkidu) on the transient nature of human existence and the need to establish a legacy through deed?