“For Ningirsu, his lord, he has built the temple of Ekhud, the tower in stages, from the summit of which Ningirsu grants him a happy lot.

“Besides the offerings which Gudea made of his free will to Ningirsu and to the goddess Bau, daughter of Anna, his beloved consort, he has made others to his god Ningiszida.

“That year he had a block of rare stone brought from the country of Magan; he had it carved into a statue of himself.

“On the day of the beginning of the year, the day of the festival of Bau, on which offerings were made: one calf, one fat sheep, three lambs, six full grown sheep, two rams, seven pat of dates, seven sab of cream, seven palm buds.

“Such were the offerings made to the goddess Bau in the ancient temple on that day.”

[28] Evetts, New Light on the Bible, p. 162.

Ningirsu, the god—so highly exalted in this and in other inscriptions found in the mounds of Telloh—has been identified with the god Ninib[29] of the Babylonians. Much difference of opinion prevails as to what astronomical ideas were connected by the ancient inhabitants of Mesopotamia with the god Ninib.

[29] Maspero, Dawn of Civilization, pp. 637, 645.

Jensen admits that the generally received opinion as to Ninib is that he represents the “southern sun.”[30] He, however, contends, with great eagerness, that this is a mistaken opinion, and that Ninib is really the eastern or rising sun. Many of Jensen’s arguments against the possibility of Ninib representing the southern sun are based on the assumption that the epithet “southern,” applied to the sun, denotes the power of the mid-day sun; whereas, in other descriptions of Ninib, he appears as struggling with, though in the end triumphant over, storm, and cloud, and darkness.

[30] Jensen, Die Kosmologie der Babylonier, p. 460.