Which sentence best states the theme of the excerpt? gilgamesh ignores the threat of death. people's actions determine their legacy. fighting for one's country is important. with reassurance, enkidu prevails.

The answer to this question is the second option: People's actions determine their legacy. The excerpt referred here is from  Gilgamesh: A New English Version which states: 
"Let your heart inspire you
to be joyous in battle, to forget about death.
If we help each other and fight side by side,
we will make a lasting name for ourselves,
we will stamp our fame on men's minds forever."

Based on this excerpt, the theme being presented here clearly represents that whatever your actions may be, most especially if it is inspiring, these actions will become great memories on men and will always be remembered. 

Music me focus more because it blocks out all the distractions around me, but i guess it depends on who you are