[26.] šú-gil niš-ĭa mu-bi im
Altogether there are twenty-five lines in the tablet.
šú-gil equals napḥaru, “what is collected”, “totality”, “entirety”. šú is a prefix to the causative stem (see on [line 25]). gil equals paḥâru, “collect”.
nišĭa: the signs for the numerals twenty and five are the same as in Assyrian, niš is the Sumerian numeral for “twenty”. ĭa is the Sumerian numeral for “five”.
mu-bi im: mu-bi equals “his name”, each line of the Hymn being considered a name of Bêl. In our translation we may read “its lines”. im, the same sign as nì ([line 1]). im is sometimes equal to ṭîṭu, “clay”, or duppu, “tablet”.
[27.] êr(A.ŠI) lim(b)-ma
Hymn of praise.
êr is a value derived from two signs, A and ŠI, taken together. The most common meaning of the value is bikîtu, “lamentation”, or “song” (see i-de, [line 6]).
lim-ma: the phonetic complement ma indicates that the preceding value should end with m. Dr. Lau regards this as the sign lib(m) = kûru, “woe”, (Br. 7271); hence êr-lim-ma would mean a penitential psalm.