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The Sumerians had called it "the land whence none return," though in the theology of Eridu and Babylon Asari or Merodach was already a god who, through the wisdom of his father Ea, "restored the dead to life." But as the centuries passed, new and less gloomy ideas grew up in regard to the future life.

The position on a lion is a well-known one of Hittite goddesses. They probably represent Ashtaroth. We may also here mention some theories about the foreign connections of the Egyptian gods. The early Sumerians of Babylonia worshipped Asari, 'the strong one, 'the prince who does good to men. This has a strong resemblance in name and character to Asar, Osiris, of Egypt.

But the Baalim were as multitudinous as their worshippers and the high-places whereon they were adored; there was little difficulty, therefore, in identifying the gods and "spirits" of Sumer with the local Baals of the Semitic creed. El-lil became Bel of Nippur, Asari or Merodach Bel of Babylon. But in taking a Semitic form, the Sumerian divinities did not lose their old attributes.

It was a double city, built on either side of the Euphrates, and adjoining its suburb of Borsippa, once an independent town. Babylon seems to have been a colony of Eridu, and its god, Bel-Merodach, called by the Sumerians "Asari who does good to man," was held to be the son of Ea, the culture-god of Eridu.