"The way in reference to Anu," that is the ecliptic with its pole at Anu.
"The way in reference to Bīl," the equator with its pole at Bīl.
In other words, the daily and yearly apparent movements of the heavenly bodies were clearly distinguished, while we note also
Kabal šami, "the middle of the heavens," defining the meridian.
So far as I can make out, when Anubis was supreme in Egypt, the only sun-gods at Memphis and Annu were Rā and Atmu. Ptah appears to have been a mixed sun-star god, i.e., Capella heralding the sunrise in the Harvest Time.
Now I learn from Prof. Sayce[144] that in Babylonia Anu and Bīl ranked as two members of a triad from the commencement of the Semitic period, the third member being probably a southern star symbolised as we shall see in the sequel; it is only in later times in Babylonia apparently that we get a triad consisting of sun, moon, and Venus,[145] Venus being replaced at Babylon by Sirius.[146]
To the two northern divinities temples were built; both were worshipped in one temple at Babylon,[147] which must therefore have been oriented due north; and the pole of the equator (the altitude of which is equal to the latitude of the place) was probably in some way indicated. Here there was no rising or setting observation, for Eridu, the most southern of the old Babylonian cities, had about the same latitude as Bubastis, in Egypt. The pole of the ecliptic (Anu) would revolve round the pole of the equator (Bīl) always above the horizon.
So that since Sutekh = Anu
and Baal = Bīl,
the temple at Memphis to those divinities reported by Maspero (see ante) must have been oriented in the same way as the one at Babylon, that is to the north; and if the above evidence be considered strong enough to enable us to associate the Babylonian Bīl with the Egyptian Taurt, we have not only Ursa Minor but Draco represented in the early worship and mythology both of Egypt and of Babylonia.