One of the main differences between the Egyptians and the Sumerians that people are familiar with is how they approach death. Egyptians are very particular about how they prepare their dead for the afterlife. They make sure that the pharaohs are correctly preserved and they have most of their worldly goods that they will bring to the afterlife. The Sumerians followed a very uncomplicated way of passing through the afterlife.
They believe that life can begin and end. The Sumerians believe that there are four gods, while the Egyptians believe that their pharaoh is a god. It is also the Sumerians who were first able to create their way of writing.