Öz
In Göktürk inscriptions, it is implied that the earth, sky and man were created by the Tengri. In the inscriptions, the goddess Umay and the holy place-waters are also included, and it is emphasised that they were asked for help. In Turkish mythology, the birth of the universe and the creation of man are explained. Some mythological beliefs also include the birth of gods. The conception of the universe in the mythological narratives also coincides with the narratives in the Oguz Kagan epic. According to the Turks, the gods and the first material elements are eternal. These primordial elements are referred to as water, soil, rock, and seeds. By using these eternal elements, the Tengri created the good ones in the universe and Erlik as the representative of evil. The source and creator of evil is Erlik. According to Turkish mythology, every being is composed of spiritual and material elements, and human is also a being composed of soul and body. Zoroastrianism's understanding of being has parallels with the Turkish understanding of being. In Zoroastrianism, beings were first created spiritually and later created materially. There is both ontological and ethical duality in Turkish and Iranian belief of being. In Zoroastrianism, the creator of good things is Ahuramazda, and the source and creator of evil is Ahriman. Thus, since the source of evil is opposite forces in both systems of thought, the problem of evil is eliminated. It is mentioned that there is a duality in the universe as well as the creative forces being dualists. Everything that exists exist with the unity of abstract spirituality and concrete matter. This duality is also valid for man, and man is a being composed of soul and body.