and the O.T._ (p.

422) for other etymologies.
[117] Hommel's view that Gish-galla, in Gudea's inscriptions, is Babylon lacks convincing evidence, but the city may be as old as Gudea's days for all that.
[118] Near Sippar.
[119] _Bel matati_.
[120] Sayce, _Religion of the Ancient Babylonians_, pp.

98 _seq._; Jensen, _Kosmologie der Babylonier_, p.

88.
[121] So Delitzsch, _Beitraege sur Assyriologie_, ii.623.The first part of the name is also used to designate the 'young bullock,' and it is possible, therefore, that the god was pictured in this way, as both Anu and Sin are occasionally called 'bulls.' [122] Louvre Inscription II, col ii.ll.

12-17.
[123] There is also a goddess _Eria_ worshipped in Elam, who may be identical with Erua.