This work investigates the historical origins of the biblical Book of Esther by proposing that its narrative structure and character names are rooted in seventh-century Assyrian political and religious events. Stephanie Dalley, an expert in Assyriology, utilizes archaeological evidence from Iraq and Syria alongside textual analysis of Mesopotamian records. She argues that the Hebrew story of Esther functions as a mythologized account of Ashurbanipal's sack of Susa, incorporating elements of the cultic calendar of Ishtar-of-Nineveh and the experiences of displaced populations in the region.

Scholars recognize this text as a specialized contribution to the study of the intersection between Assyrian history and biblical literature. Readers frequently note the academic density of the prose and the author's reliance on specific archaeological findings to support her historical claims.