The rest of the text is fragmentary, and many lines are missing.  Berosus states, however, that Belus (Bel Merodach) severed his head from his shoulders.  His blood flowed forth, and the gods mixed it with earth and formed the first man and various animals.

In another version of the creation of man, it is related that Merodach “laid a reed upon the face of the waters; he formed dust, and poured it out beside the reed....  That he might cause the gods to dwell in the habitation of their heart’s desire, he formed mankind.”  The goddess Aruru, a deity of Sippar, and one of the forms of “the lady of the gods “, is associated with Merodach as the creatrix of the seed of mankind.  “The beasts of the field and living creatures in the field he formed.”  He also created the Tigris and Euphrates rivers, grass, reeds, herbs and trees, lands, marshes and swamps, cows, goats, &c.[163]

In the seventh tablet Merodach is praised by the gods—­the Igigi (spirits of heaven).  As he has absorbed all their attributes, he is addressed by his fifty-one names; henceforth each deity is a form of Merodach.  Bel Enlil, for instance, is Merodach of lordship and domination; Sin, the moon god, is Merodach as ruler of night; Shamash is Merodach as god of law and holiness; Nergal is Merodach of war; and so on.  The tendency to monotheism appears to have been most marked among the priestly theorists of Babylon.

Merodach is hailed to begin with as Asari, the introducer of agriculture and horticulture, the creator of grain and plants.  He also directs the decrees of Anu, Bel, and Ea; but having rescued the gods from destruction at the hands of Kingu and Tiamat, he was greater than his “fathers”, the elder gods.  He set the Universe in order, and created all things anew.  He is therefore Tutu, “the creator”, a merciful and beneficent god.  The following are renderings of lines 25 to 32: 

    Tutu:  Aga-azaga (the glorious crown) may he make the crowns
        glorious—­
    The lord of the glorious incantation bringing the dead to life;
    He who had mercy on the gods who had been overpowered;
    Made heavy the yoke which he had laid on the gods who were his
        enemies,
    (And) to redeem (?) them created mankind. 
    “The merciful one”, “he with whom is salvation”,
    May his word be established, and not forgotten,
    In the mouth of the black-headed ones whom his hands have made.

Pinches’ Translation[164]

Tutu as Aga-azag may mankind fourthly magnify! 
“The Lord of the Pure Incantation”, “the Quickener of the Dead “,
“Who had mercy upon the captive gods”,
“Who removed the yoke from upon the gods his enemies”. 
“For their forgiveness did he create mankind”,
“The Merciful One, with whom it is to bestow life!”
May his deeds endure, may they never be forgotten
In the mouth of mankind whom his hands have made.