After the account of the creation of the beasts of the field, the Tigris and the Euphrates, vegetation, lands, marshes, thickets, plantations and forests, which are named, to all appearance, without any attempt at any kind of order, “The lord Merodach” is represented as creating those things which, at first, he had not made, namely, the great and ancient shrines in whose antiquity and glorious memories the Babylonian—and the Assyrian too—took such delight. The list, however, is a short one, and it is to be supposed that, in the lines that are broken away, further cities of the kingdom of Babylon were mentioned. That this was the case is implied by the reverse, which deals mainly—perhaps exclusively—with the great shrine of Borsippa called Ê-zida, and identified by many with the Tower of Babel. How it was brought in, however, we have no means of finding out, and must wait patiently for the completion of the text that will, in all probability, ultimately be discovered. The reverse has only the end of the text, which, as far as it is preserved, is in the form of an “incantation of Êridu,” and mentions “the glorious fountain of the Abyss,” which to was to “purify” or “make glorious” the pathway of the personified fane referred to. As it was the god Merodach, “the merciful one,” “he who raises the dead to life,” “the lord of the glorious incantation,” who was regarded by the Babylonians as revealing to mankind the “incantation of Êridu,” which he, in his turn, obtained from his father Aa, we may see in this final part of the legend not only a glorification of the chief deity of the Babylonians, but also a further testimony of the fact that the composition must belong to the comparatively late period in the history of Babylonian religion, when the worship of Merodach had taken the place of that of his father Aa. Of course, it must not be supposed that the longer account of the Creation was told so shortly as the bilingual narrative that we have introduced here to supply the missing parts of the longer version. Everything was probably recounted at much greater length, and in confirmation of this there is the testimony of the small fragment of the longer account, translated on p. 28. This simply contains the announcement that Merodach had made cunning plans, and decided to create man from his own blood, and [to form?] his bones, but there must have been, in the long gap which then ensues, a detailed account of the actual creation of the human race, probably with some reference to the formation of animals. One cannot base much upon this mutilated fragment, but, as the first translator has pointed out, the object in creating man was seemingly to ensure the performance of the service (or worship) of the gods, and the building of their shrines, prayer and sacrifice, with the fear of God, being duties from which there was no escape.