Despite significant advances in Achaemenid studies, fundamental ambiguities about the revolts of 484 BCE remain persistent. Issues such as the fundamental causes of these uprisings, the precise role of temples in their formation and expansion, and the long-term consequences of these events on the power structure in Babylon have still not found convincing answers. The traditional perception of Xerxes as a harsh king who destroyed Babylonian temples does not align with archaeological evidence and cuneiform texts. This research seeks to answer the question: What was Xerxes' policy toward Babylonian temples after the revolts of 484 BCE, and what impacts did this policy have on the social structure of Babylon? Also, what was the role of temples in the Babylonian revolts against Xerxes and what were the causes of these uprisings? This research has been conducted using historical analysis methods and utilizing the Limited Access Order theory of Douglass North, John Wallis, and Barry Weingast. The results of this study show that Xerxes, contrary to traditional perceptions, adopted an intelligent and pragmatic policy that focused on restructuring the power structure. Instead of destroying temples, he transferred rents from rebellious Northern Babylonian families to loyal local families. This strategy included decentralization of power, creating constructive competition among new elites, and increasing their dependence on the court. As a result of these social changes, long-term stability was established in the region, and no significant revolts against Achaemenid rule occurred in Babylon thereafter.