The comparison of the two accounts of the Creation—that of the Hebrews and that of the Babylonians, that have been presented to the reader—will probably have brought prominently before him the fact, that the Babylonian account, notwithstanding all that has been said to the contrary, differs so much from the Biblical account, that they are, to all intents and purposes, two distinct narratives. That there are certain ideas in common, cannot be denied, but most of them are ideas that are inseparable from two accounts of the same event, notwithstanding that they have been composed from two totally different standpoints. In writing an account of the Creation, statements as to what are the things created must of necessity be inserted. There is, therefore, no proof of a connection between two accounts of the Creation in the fact that they both speak of the formation of dry land, or because they both state that plants, animals, and man were created. Connection may be inferred from such statements that the waters were the first abode of life, or that an expansion was created dividing the waters above from those below. With reference to such points of contact as these just mentioned, however, the question naturally arises, Are these points of similarity sufficient to justify the belief that two so widely divergent accounts as those of the Bible and of the Babylonian tablets have one and the same origin? In the mind of the present writer there seems to be but one answer, and that is, that the two accounts are practically distinct, and are the production of people having entirely different ideas upon the subject, though they may have influenced each other in regard to certain points, such as the two mentioned above. For the rest, the fact that there is— No direct statement of the creation of the heavens and the earth; No systematic division of the things created into groups and classes, such as is found in Genesis; NO REFERENCE TO THE DAYS OF CREATION; No appearance of the Deity as the first and only cause of the existence of things— must be held as a sufficient series of prime reasons why the Babylonian and the Hebrew versions of the Creation-story must have had different origins. As additional arguments may also be quoted the polytheism of the Babylonian account; the fact that it appears to be merely the setting to the legend of Bêl and the Dragon, and that, as such, it is simply the glorification of Merodach, the patron divinity of the Babylonians, over the other gods of the Assyro-Babylonian Pantheon. Sidelights:—Merodach. To judge from the inscriptions of the Babylonians and Assyrians, one would say that there were not upon the earth more pious nations than they. They went constantly in fear of their gods, and rendered to them the glory for everything that they succeeded in bringing to a successful conclusion. Prayer, supplication, and self-debasement before their gods seem to have been their delight.