In the Assyrian inscriptions "Cutha" occurs on the Shalmaneser obelisk, line 82, in connection with Babylon. Shulgi (formerly read as Dungi), King of Ur III, built the temple of Nergal at Cuthah, which fell into ruins, so that Nebuchadnezzar II had to rebuild the "temple of the gods, and placed them in safety in the temple". This agrees with the Biblical statement that the men of Cuthah served Nergal. Josephus places Cuthah, which for him is the name of a river and of a district, in Persia, and Neubauer says that it is the name of a country near Kurdistan.