Being now at the mercy of the conqueror, the divine victor soon made an end of the enemy of the gods, upon whose mutilated body, when dead, he stood triumphantly. Great fear now overwhelmed the gods who had gone over to her side, and fought against the heavenly powers, and they fled to save their lives. Powerless to escape, however, they were captured, and their weapons broken to pieces. Notwithstanding their cries, which filled the vast region, they had to bear the punishment which was their due, and were shut up in prison. The creatures whom Tiamtu had created to help her and strike terror into the hearts of the gods, were also brought into subjection, along with Kingu, her husband, from whom the tablets of fate were taken by the conqueror as things unmeet for Tiamtu's spouse to own. It is probable that we have here the true explanation of the origin of this remarkable legend, for the tablets of fate were evidently things which the king of heaven alone might possess, and Merodach, as soon as he had overcome his foe, pressed his own seal upon them, and placed them in his breast.
He had now conquered the enemy, the proud opposer of the gods of heaven, and having placed her defeated followers in safe custody, he was able to return to the dead and defeated Dragon of Chaos. He split open her skull with his unsparing weapon, hewed asunder the channels of her blood, and caused the north wind to carry it away to hidden places. His fathers saw this, and rejoiced with shouting, and brought him gifts and offerings.
And there, as he rested from the strife, Merodach looked upon her who had wrought such evil in the fair world as created by the gods, and as he looked, he thought out clever plans. Hewing asunder the corpse of the great Dragon that lay lifeless before him, he made with one half a covering for the heavens, keeping it in its place by means of a bolt, and setting there a watchman to keep guard. He also arranged this portion of the Dragon of Chaos in such a way, that “her waters could not come forth,” and this circumstance suggests a comparison with “the waters above the firmament” of the Biblical story in Genesis.
Passing then through the heavens, he beheld that wide domain, and opposite the abyss, he built an abode for the god Nudimmud, that is, for his father Aa as the creator.
“Then measured the lord the abyss's extent,
A palace in its likeness he founded:—Êšarra;
The palace Êšarra, which he made, (is) the heavens,
(For) Anu, Bêl, and Aa he founded their strongholds.”
With these words, which are practically a description of the creation or building, by Merodach, of the heavens, the fourth tablet of the Babylonian legend of the Creation comes to an end. It is difficult to find a parallel to this part of the story in the Hebrew account in Genesis.