She shares this power, however, with her husband Ninib.
Her power can be exerted for evil as well as for good.

She is appealed to, to strike the enemy with blindness; she can bring on the very diseases that she is able to heal, and such is the stress laid upon these qualities that she is even addressed as the 'creator of mankind.' But although it is the 'second' birth of mankind over which she presides, she does not belong to the class of deities whose concern is with the dead rather than the living.

The Babylonians, as we shall have occasion to point out, early engaged in speculations regarding the life after death, and, as a result, there was developed a special pantheon for the nether world.

Gula occupies a rather unique place intermediate, as it were, between the gods of the living and the gods of the dead.
Of the other deities occurring in the inscription of this same Nebuchadnezzar I.it is sufficient to note that two, Shir and Shubu, are enumerated among the gods of Bit-Khabban.

They were, therefore, local deities of some towns that never rose to sufficient importance to insure their patrons a permanent place in the Babylonian pantheon.