How Much Does It Cost Me To Borrow? In ancient Mesopotamia, the farmer toiled long and hard to earn his property. As time passed, however, the Mesopotamians discovered they could borrow from each other, and the idea of debt and the moneylender was born. A large number of Mesopotamians went into serious debt and could not recover. What were the results? Read Hammurabi's Code of Laws and use ratios to see how he solved the debt problem. Students are presented with three conundrums and will end the project by creating one of their own for a neighboring farmer or merchant.