It is believed that the account of the journey of Istar into hell (for the story of such a journey in the _Odyssey_ and the _Æneid_ had also its precursor in Chaldæa) formed one of the episodes of the poem of Izdubar, although the tablet containing it has not yet been discovered; but we possess it on another fragment, and one which is of great value, as it furnishes an incontestable proof of the belief of the Assyrio‐Chaldæans in the immortality of the soul. The abode of the dead is called the “immutable land,”(41) and corresponds to the Hades of the ancient Greek poets. It is divided into seven circles, after the model of the celestial spheres, and is depicted as follows by the Chaldæan poet: “Towards the unchangeable land; the region [from whence none return]; Istar, the daughter of Sin, her ear—has turned: the daughter of Sin [has turned] her ear,—towards the dwelling of the dead, the throne of the god Ir ...,—towards the abode into which he has entered, and whence he has not come forth,—towards the way of his own descent, by which none return:—towards the dwelling whereinto he has entered, the prison,—the place where [the dead] have naught but dust wherewith [to appease] their hunger; and mud for nourishment:—from whence the light is not seen, and in darkness they dwell where shades (ghosts), like birds, fill the vaulted space,—where, above the uprights and lintel of the portal the earth is upheaped.”(42) Allusion is also made several times to this “unchangeable land” in other poems in the collection of Assurbanipal, as well as to spirits who wander back to earth, and dead who return to torment the living. In a note on the religious belief of the Assyrians Mr. Fox Talbot publishes two prayers composed to ask for eternal life to be granted to the king. The meaning of the first is not perfectly clear, but of the second, which is very explicit, we give the most important passage: “After the gift of the present days, in the festivals of the land of the silver sky, in the shining courts, in the abode of benedictions, in the light of the fields of felicity, may he live an eternal life, sacred in the presence of the gods of Assyria.”(43) Also, in a hymn to the god Marduk, are traces of a belief in the resurrection of the dead. This deity is repeatedly called “the merciful, who restores the dead to life.”