"Fifty Names," or laudatory epithets mentioned above, find parallels in
"Seventy-five Praises of Ra," sung by the Egyptians under the XIXth
dynasty, [1] and in the "Ninety-nine Beautiful Names of Allah," which
are held in such great esteem by the Muhammadans. [2] The respect in
which the Fifty Names were held by the Babylonians is well shown by the
work of the Epilogue on the Seventh Tablet, where it is said, "Let them
be held in remembrance, let the first-comer (i.e., any and every man)
proclaim them; let the wise and the understanding consider them
together. Let the father repeat them and teach them to his son. Let them
be in the ears of the herdsman and the shepherd."

[Footnote 1: See Naville, _La Litanie du Soleil_, Paris, 1875,
Plate ii ff.]

[Footnote 2: See _Kur'an_, Surah vii, v. 179. That there were
ninety-nine Beautiful Names of God rests on the authority of Abu
Hurairah, who repeats the statement as made by Muhammad the Prophet.]

The object of the writer of the Fifty Names was to show that Marduk
was the "Lord of the gods," that the power, qualities and attributes
of every god were enshrined in him, and that they all were merely
forms of him. This fact is proved by the tablet (No. 47,406), [1]
which contains a long list of gods who are equated with Marduk in his
various forms.[2] The tendency in the later Babylonian religion to
make Marduk the god above all gods has led many to think that
monotheistic conceptions were already in existence among the
Babylonians as early as the period of the First Dynasty, about 2000
B.C. It is indisputable that Marduk obtained his pre-eminence in the
Babylonian Pantheon at this early period. But some authorities deny
the existence of monotheistic conceptions among the Babylonians at