The Sumerian Kings List is an ancient manuscript that records the kings of Sumer, a region in southern Mesopotamia, along with the lengths of their reigns. It provides a chronological account of rulers, starting from mythical figures to historical kings, highlighting the transition from divine to human authority. This list is significant for understanding the early political history of the Sumerians and the development of Mesopotamian civilization. It also reflects the cultural importance of kingship and the belief in the divine right to rule, showcasing how ancient societies viewed their leaders and governance.