Thus Nebuchadnezzar devoted himself in an especial way to Merodach, and not only assigned him titles of honor which implied his supremacy over all the remaining gods, but even identified him with the great Bel, the ancient tutelary god of the capital.

Nabonidus, on the other hand, seems to have restored Bel to his old position, re-establishing the distinction between him and Merodach, and preferring to devote himself to the former.
A similar confusion occurs between the goddesses Beltis and Nana or Ishtar, though this is not peculiar to the later kingdom.

It may perhaps be suspected from such instances of connection and quasi-convertibility, that an esoteric doctrine, known to the priests and communicated by them to the kings, taught the real identity of the several gods and goddesses, who may have been understood by the better instructed to represent, not distinct and separate beings, but the several phases of the Divine Nature.

Ancient polytheism had, it may be surmised, to a great extent this origin, the various names and titles of the Supreme, which designated His different attributes or the different spheres of His operation, coming by degrees to be misunderstood, and to pass, first with the vulgar, and at last with all but the most enlightened, for the appellations of a number of gods.
The chief objects of Babylonian worship were Bel, Merodach, and Nebo.
Nebo, the special deity of Borsippa, seems to have been regarded as a sort of powerful patron-saint under whose protection it was important to place individuals.

During the period of the later kingdom, no divine element is so common in names.