The cow, according to Finn Magnussen, is a purification of the atmosphere in the Scandinavian mythos of the creation. This, however, is not very clear; nor do we perceive more justice in the explanation given of Burè’s origin,—that the licking of the salt-rocks betokens the emersion of the solid earth from the deep waters. In another of his analogies, he is whimsical—that which makes Bôrr, or Bors, to be the Elbors, the Caucasus of the Persians. A correspondence of names is, in most cases, purely accidental, and proves nothing. More rational, perhaps, is our commentator, when he treats of Odin, Vilè, and Vè, which he makes into air, light and fire. The three gods destroyed Ymer, that is, the elements in question destroyed chaos. Whether, however, he is equally successful in the derivation of the three words, may be disputed; but there is much ingenuity, and some plausibility, in all. The Greek ατμός, the Sanscrit _atma_, the Teutonic _athem_, all signifying air or breath, are certainly cognate; and they are probably the same with the Othem, or Odin, or Woden, of the Germans. But whether Odin or Woden is derived from the Latin _vado_, to go through, to pervade, is not so clear. If this etymology were established, we should have no difficulty in conceiving Odin to be the air, the breath, the soul of the world. Still the subject is worthy of consideration; and the reader may adopt or reject it. He will be less inclined to admit the derivation of Vilè, which seems far-fetched. Nor are we quite sure that _Vè_, akin to _Vesta_, is to be taken for elemental _fire_, or metaphorically for _life_. Yet on a subject so obscure, we are unwilling to pronounce dogmatically. The destruction of Ymer and his offspring, the wicked giants of the frost, by the divine race, is evidently the same mythos as the defeat of the Titans by Jove; of Ahriman and the evil genii, by Ormuzd and the Amshaspands. Surtur is the Ahriman of Scandinavia. He is the author of evil, viz., of the giants; and is destined one day to assist in the destruction of the universe. We read of the great Alfadur,—another than Odin who is sometimes called eternal. It is pleasing to read such notions of a First Cause, in such an age. To this omnipotent, eternal, and beneficent Being, who is far above all the worlds, inaccessible to any thing created, there are more allusions than one in the Edda of Sæmund. Thus the Hyndlu-mâl, after mentioning the destruction of Odin, with all the gods:— Yet there shall come Another mightier, Although him I dare not name. Farther onward Few can see, Than where Odin Meets the Wolf.