" The identity of Shaitan of the Islamic tradition is crucial. By the time Muhammad (Peace be upon him) was reciting the Qur'an, they were calling Shaitan 'the Old Serpent (Dragon)' and 'Lord of the Abyss.' The Old Serpent or Old Dragon is, according to experts such as E.A. Budge and S.N. Kramer, Leviathan. Leviathan is Lotan. Lotan traces to Tietan. Tietan, the authorities on Near Eastern mythology tell us, is a later form of Tiamat. According to the experts, the Dragon of the Abyss called Shaitan is the same Dragon of the Abyss named Tiamat. Scholars specializing in Near Eastern mythology have stated this repeatedly. "

― Laurence Galian , The Sun At Midnight: The Revealed Mysteries Of The Ahlul Bayt Sufis