Divine Activities

Tell Sifr 24 (BM 33204):

Concerning Ipqusha's garden and all that which it produces, the sons of Sasiya and Sin-imgur will divide it equally. They swore on the king's name. 

Witnesses: the god Nanna, the god Shamash, Annum-pi-..., Sin-erish, Warad-Ishtar, Sin-eribam.

Month 6, Rim-Sin 34 (1789 BCE).

Tell Sifr 24 tells us that gods could act as legal witnesses. In SAOC 44, 67, we see them act as economic creditors, too.

UET 5, 304:

Nanna leveraged a loan of 1/2 shekel silver without interest over Nannaya-remet; in 11 months, he will pay them 1/6 shekel of silver.

Witnesses: Shamash, Ilum-elali, Bau.

Month 2, Rim-Sin year 8 (1815 BCE).

In this text, there are more gods than humans. They're creditor and witnesses.