The Epic of Gilgamesh as a poem can certainly support an allegorical reading, with some sections reflecting deeper themes relating to the Sumerian culture that created it.

One of the most noticeable examples can be found in the story of Enkidu and the prostitute. In the beginning of the story Enkidu is described as being of the wilderness, in fellowship with the wild animals. However, as the story proceeds, Enkidu's relationship with the prostitute tames him, as he loses that existential connection with nature and the animals, therefore becoming civilized.

This particular story has layers of thematic and subtextual meaning, being about the spread of civilization. As historian Barry B. Powell notes, it centers on "the contrast and hostility between the natural world and the cultural world of humans" (Powell 2005, 324). Enkidu's own turn toward civilization can then be read as an allegory for the rise of civilization itself, as it would have been understood by a Bronze Age culture. At the same time, it might also be worth reflecting on the prostitute's role in this dynamic, with sexuality serving as the lynchpin through which this transformation proceeds.

A second example you might turn to can be found in the episode of the Bull of Heaven, with which the goddess Ishtar attacks Uruk. The Bull's attacks here might be viewed as reminiscent of natural disasters, particularly earthquakes, killing hundreds at a time with every snort. In this sense, this episode also might be read allegorically, relating to the continuous struggles a Bronze Age culture would have endured against such natural calamities. Interestingly, the flood story might be read in a similar lens, relating to the flooding of the river valleys just as the story of the Bull of Heaven seems to relate to earthquakes.